Statutory right of appeal is limited to express appealable orders; refusal of section 25(4) relief created no remedy.

A right of appeal under the Income-tax Act, 1922 is purely statutory and exists only for orders expressly made appealable by section 30. The provision enumerates certain appealable orders, including orders under sections 25(2) and 25A, but it does not extend to orders under sections 25(3) or 25(4). An order refusing relief under section 25(4) therefore does not create a fresh appellate remedy, particularly where the earlier assessment had already attained finality. The appeal was consequently not maintainable, and the referred question was answered in favour of the Revenue.

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Issues: Whether an appeal to the Appellate Assistant Commissioner was maintainable under section 30 of the Income-tax Act, 1922 against an order refusing relief under section 25(4) of that Act.

Analysis: The appellate right under the Income-tax Act, 1922 is statutory and its scope is confined to the orders expressly made appealable by section 30. That provision specifically enumerates appeals against certain orders, including orders under section 25(2) and section 25A, but it does not provide an appeal against orders made under section 25(3) or section 25(4). The assessment for the relevant year had already been completed earlier and had attained finality, and the later order under section 25(4) could not be treated as a fresh final assessment order so as to create a new appellate remedy. Since the statute did not confer such a right, no appeal could arise by implication.

Conclusion: The appeal was not maintainable under section 30 of the Income-tax Act, 1922, and the answer to the referred question was in favour of the Revenue and against the assessee.

Ratio Decidendi: A right of appeal exists only where the statute expressly confers it, and an appellate authority cannot entertain an appeal from an order not brought within the enumerated classes of appealable orders.

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