https://www.taxtmi.com/caselaws?id=65314 The Tribunal held that the direct appeal to the Tribunal against the order of the Assessing Officer under section 154 rectifying the original order under section 158BC is not maintainable. The right of appeal must be specifically conferred by statute, and in this case, no provision exists under section 253(1) for such an appeal. The Tribunal emphasized that unless a separate appeal is provided against the order of rectification, no appeal would lie against such an order. Consequently, the appeal of the assessee was dismissed as non-maintainable, directing them to file an appeal before the CIT(A) under section 246A. en-us Fri, 11 Feb 2005 00:00:00 +0530 Mon, 14 Feb 2011 18:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65314 The Tribunal held that the direct appeal to the Tribunal against the order of the Assessing Officer under section 154 rectifying the original order under section 158BC is not maintainable. The right of appeal must be specifically conferred by statute, and in this case, no provision exists under section 253(1) for such an appeal. The Tribunal emphasized that unless a separate appeal is provided against the order of rectification, no appeal would lie against such an order. Consequently, the appeal of the assessee was dismissed as non-maintainable, directing them to file an appeal before the CIT(A) under section 246A. Case-Laws Income Tax Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65314