https://www.taxtmi.com/caselaws?id=270205 An appeal under Section 260A of the Income-tax Act did not lie against a Tribunal order passed merely to implement a High Court direction under Section 256(2). Such a consequential order was made in the Court's advisory reference jurisdiction, not in the Tribunal's appellate jurisdiction, and therefore could not be treated as an appellate order for Section 260A purposes. Any grievance about non-compliance with the High Court's reference direction had to be addressed within the reference proceedings, not through the appellate remedy under Section 260A. The appeal was held not maintainable and dismissed. en-us Mon, 21 Dec 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270205 An appeal under Section 260A of the Income-tax Act did not lie against a Tribunal order passed merely to implement a High Court direction under Section 256(2). Such a consequential order was made in the Court's advisory reference jurisdiction, not in the Tribunal's appellate jurisdiction, and therefore could not be treated as an appellate order for Section 260A purposes. Any grievance about non-compliance with the High Court's reference direction had to be addressed within the reference proceedings, not through the appellate remedy under Section 260A. The appeal was held not maintainable and dismissed. Case-Laws Income Tax Mon, 21 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270205