https://www.taxtmi.com/caselaws?id=66846 The ITAT dismissed the appeal, affirming that the order under section 154 of the Income-tax Act was not appealable in this case. The judgment analyzed the maintainability of the appeal, interpretation of appealable orders under sections 154 and 155, and the distinction between refund and interest under sections 214 and 244(1A). It concluded that the order revising the income did not fall under appealable categories as it did not enhance assessment, reduce a refund, or refuse any claim. The decision was supported by detailed legal analysis and interpretations of relevant provisions. en-us Wed, 20 Mar 1985 00:00:00 +0530 Mon, 07 Mar 2011 17:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66846 The ITAT dismissed the appeal, affirming that the order under section 154 of the Income-tax Act was not appealable in this case. The judgment analyzed the maintainability of the appeal, interpretation of appealable orders under sections 154 and 155, and the distinction between refund and interest under sections 214 and 244(1A). It concluded that the order revising the income did not fall under appealable categories as it did not enhance assessment, reduce a refund, or refuse any claim. The decision was supported by detailed legal analysis and interpretations of relevant provisions. Case-Laws Income Tax Wed, 20 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66846