https://www.taxtmi.com/circulars?id=4768 The Board clarifies that an order is not to be regarded as the subject of an appeal where the appeal has been disposed of by the Commissioner (Appeals) or the Appellate Tribunal without passing an order on the merits under the prescribed appellate provisions; this includes appeals withdrawn and dismissed as such, appeals dismissed as incompetent, and appeals dismissed on the ground of limitation. en-us Tue, 26 Jul 1983 00:00:00 +0530 Sat, 02 Aug 2008 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4768 The Board clarifies that an order is not to be regarded as the subject of an appeal where the appeal has been disposed of by the Commissioner (Appeals) or the Appellate Tribunal without passing an order on the merits under the prescribed appellate provisions; this includes appeals withdrawn and dismissed as such, appeals dismissed as incompetent, and appeals dismissed on the ground of limitation. Circulars Income Tax Tue, 26 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4768