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Maintainability of appeal before HC - ITAT dismissed the appeal of the Revenue on the ground that tax effect does not exceed the monetary limit, i.e. tax effect of Rs. 50 lakhs as per the CBDT Circular - there is no iota of doubt that the order passed u/s 254(2) cannot be construed to be an order within the meaning of Section 260A to make it appealable before this Court. Rather, the order passed u/s 254(2) is not appealable one and the remedy is available by invoking Article 226 of the Constitution of India. - HC
Maintainability of appeal before HC - ITAT dismissed the appeal of the Revenue on the ground that tax effect does not exceed the monetary limit, i.e. tax effect of Rs. 50 lakhs as per the CBDT Circular - there is no iota of doubt that the order passed u/s 254(2) cannot be construed to be an order within the meaning of Section 260A to make it appealable before this Court. Rather, the order passed u/s 254(2) is not appealable one and the remedy is available by invoking Article 226 of the Constitution of India. - HC
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