Section 260-A appeal lies only from final Tribunal orders, not interim or interlocutory rulings.

An appeal under Section 260-A of the Income-tax Act lies only from a final order of the Appellate Tribunal disposing of the appeal and not from an interim, interlocutory, or miscellaneous order, because the phrase "every order passed in appeal" was read as covering final appellate orders only. The Court applied the principle that such interim rulings may be challenged later as a ground in an appeal from the final order, consistent with Section 105(1) of the Code of Civil Procedure, 1908. The appeal was therefore held not maintainable against the interim order.

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Issues: Whether an appeal under Section 260-A of the Income-tax Act, 1961 lies to the High Court against an interim or interlocutory order of the Income Tax Appellate Tribunal.

Analysis: Section 260-A(1) permits an appeal only from an order passed in appeal by the Appellate Tribunal where a substantial question of law arises. The expression "every order passed in appeal" was construed to mean a final order disposing of the appeal, not an interim order, an order on a miscellaneous application, or an order deciding only one ground. The Court followed the view that an appeal under this provision is confined to final appellate orders, and that an interlocutory order may be assailed later as a ground in an appeal from the final order, consistent with the principle reflected in Section 105(1) of the Code of Civil Procedure, 1908.

Conclusion: An appeal under Section 260-A of the Income-tax Act, 1961 is not maintainable against an interim order of the Tribunal. The appeal was dismissed as not maintainable, with liberty to challenge the interim order in an appeal against the final order.

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