Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am
246A or an application for revision under section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub- section (1), in a case where an order under sub-section (4) has been made accepting the application.”. ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys