https://www.taxtmi.com/caselaws?id=6842 An order is final under article 133 only if it conclusively determines the parties' rights and liabilities by its own force. An order merely declaring notices bad does not finally adjudicate tax liability or the power to assess escaped income, and a later limitation bar does not convert such a non-final order into a final one. The Court also found no substantial question of law and no basis for granting leave to appeal under article 133. Leave was therefore rightly refused. en-us Fri, 02 Dec 1966 00:00:00 +0530 Fri, 06 Feb 2009 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6842 An order is final under article 133 only if it conclusively determines the parties' rights and liabilities by its own force. An order merely declaring notices bad does not finally adjudicate tax liability or the power to assess escaped income, and a later limitation bar does not convert such a non-final order into a final one. The Court also found no substantial question of law and no basis for granting leave to appeal under article 133. Leave was therefore rightly refused. Case-Laws Income Tax Fri, 02 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6842