https://www.taxtmi.com/caselaws?id=263669 The court held that an appeal under Section 260A of the Income Tax Act is not maintainable against an order passed by the Tribunal rejecting a rectification application under Section 254(2). The court emphasized that such appeals are only applicable to orders passed in appeal by the Tribunal, not on rectification applications. Additionally, the court rejected the rectification application, noting that once the High Court dismisses an appeal on merits, the Tribunal cannot entertain a rectification application on the same issues. The court dismissed the petition under Article 226, affirming the Tribunal's decision and the inapplicability of Section 260A in this context. en-us Tue, 08 Oct 2013 00:00:00 +0530 Tue, 08 Sep 2015 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263669 The court held that an appeal under Section 260A of the Income Tax Act is not maintainable against an order passed by the Tribunal rejecting a rectification application under Section 254(2). The court emphasized that such appeals are only applicable to orders passed in appeal by the Tribunal, not on rectification applications. Additionally, the court rejected the rectification application, noting that once the High Court dismisses an appeal on merits, the Tribunal cannot entertain a rectification application on the same issues. The court dismissed the petition under Article 226, affirming the Tribunal's decision and the inapplicability of Section 260A in this context. Case-Laws Income Tax Tue, 08 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263669