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Issues: Whether an appeal under section 260A of the Income-tax Act, 1961 was maintainable against an order passed by the Tribunal under section 254(2) of that Act.
Analysis: Section 260A permits an appeal only from an order passed in appeal by the Tribunal. An order made by the Tribunal under section 254(2) is an order on rectification and not an appellate order. Since the impugned order did not arise in appeal before the Tribunal, the statutory condition for invoking section 260A was not satisfied.
Conclusion: The appeal was held to be not maintainable.
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