https://www.taxtmi.com/caselaws?id=184942 For the proviso to section 33A(2) of the Indian Income-tax Act, 1922, an order is made the subject of an appeal only when there is an effective appeal capable of consideration on the merits. An appeal rejected solely as time-barred does not satisfy that requirement and does not attract the statutory bar. On that interpretation, the Commissioner's refusal to entertain the applications on the footing that the matter had already been appealed was erroneous, and the jurisdictional refusal was unjustified. en-us Wed, 24 Jun 1964 00:00:00 +0530 Mon, 25 Jul 2016 18:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184942 For the proviso to section 33A(2) of the Indian Income-tax Act, 1922, an order is made the subject of an appeal only when there is an effective appeal capable of consideration on the merits. An appeal rejected solely as time-barred does not satisfy that requirement and does not attract the statutory bar. On that interpretation, the Commissioner's refusal to entertain the applications on the footing that the matter had already been appealed was erroneous, and the jurisdictional refusal was unjustified. Case-Laws Income Tax Wed, 24 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184942