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    <title>2003 (10) TMI 651 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>An appeal under section 260A of the Income-tax Act was not maintainable against a Tribunal order passed under section 254(2), because section 260A lies only from an order passed in appeal by the Tribunal. A rectification order under section 254(2) is not an appellate order, so the statutory for invoking the High Court&#039;s appellate jurisdiction was absent. The appeal was therefore held not maintainable.</description>
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      <title>2003 (10) TMI 651 - PUNJAB AND HARYANA HIGH COURT</title>
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      <description>An appeal under section 260A of the Income-tax Act was not maintainable against a Tribunal order passed under section 254(2), because section 260A lies only from an order passed in appeal by the Tribunal. A rectification order under section 254(2) is not an appellate order, so the statutory for invoking the High Court&#039;s appellate jurisdiction was absent. The appeal was therefore held not maintainable.</description>
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