https://www.taxtmi.com/caselaws?id=260965 An appeal against an order passed under section 264 of the Income-tax Act was not maintainable before the Tribunal because section 253 did not confer a right of appeal against such revisional orders. The Tribunal treated its earlier disposal on merits as a mistake apparent from the record, since appellate jurisdiction exists only where the statute expressly creates it. Exercising rectificatory power under section 254(2), it recalled the earlier ex parte order and dismissed the assessee's appeal as not admitted. en-us Fri, 12 Jun 2015 00:00:00 +0530 Mon, 29 Jun 2015 06:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260965 An appeal against an order passed under section 264 of the Income-tax Act was not maintainable before the Tribunal because section 253 did not confer a right of appeal against such revisional orders. The Tribunal treated its earlier disposal on merits as a mistake apparent from the record, since appellate jurisdiction exists only where the statute expressly creates it. Exercising rectificatory power under section 254(2), it recalled the earlier ex parte order and dismissed the assessee's appeal as not admitted. Case-Laws Income Tax Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260965