14 February 2016
There is no right of appeal provided under the statute against the order passed u/s. 264 of the Act .You can refer to case law of Gausia Cold Storage Pvt. Ltd, Mumbai Vs. ACIT (ITAT Mumbai), ITA No. 1895/Mum/2011, [Assessment Year: 2006-07], Date of pronouncement: 12.06.2015