https://www.taxtmi.com/caselaws?id=174562 The court held that an order passed under Section 254(2) recalling an order entirely is not appealable under Section 260A of the Income Tax Act, 1961. Similarly, an order rejecting an application under Section 254(2) is also not appealable. However, if an order under Section 254(2) amends the order passed in appeal, it can be appealed under Section 260A on a substantial question of law. The court allowed the conversion of the appeal to a writ petition under Articles 226 and 227 of the Constitution of India if the appeal is not maintainable. The matter was referred to the Division Bench for further adjudication. en-us Fri, 06 Aug 2010 00:00:00 +0530 Mon, 21 Aug 2023 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174562 The court held that an order passed under Section 254(2) recalling an order entirely is not appealable under Section 260A of the Income Tax Act, 1961. Similarly, an order rejecting an application under Section 254(2) is also not appealable. However, if an order under Section 254(2) amends the order passed in appeal, it can be appealed under Section 260A on a substantial question of law. The court allowed the conversion of the appeal to a writ petition under Articles 226 and 227 of the Constitution of India if the appeal is not maintainable. The matter was referred to the Division Bench for further adjudication. Case-Laws Income Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174562