https://www.taxtmi.com/caselaws?id=6946 Section 33(1) permits an appeal to the Income-tax Appellate Tribunal only against appealable orders passed by the Appellate Assistant Commissioner under section 31. A direction under section 31(2) requiring the Income-tax Officer to make further inquiry is only an interim step in disposing of the appeal and is not a final or substantive appellate order. The Gujarat High Court distinguished such directions from orders under section 31(3), including orders setting aside an assessment and directing a fresh assessment. On that basis, the order directing further inquiry under section 31(2) was held not to be appealable, and the Tribunal was wrong to treat the appeal as maintainable. en-us Thu, 27 Jul 1967 00:00:00 +0530 Sat, 07 Feb 2009 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6946 Section 33(1) permits an appeal to the Income-tax Appellate Tribunal only against appealable orders passed by the Appellate Assistant Commissioner under section 31. A direction under section 31(2) requiring the Income-tax Officer to make further inquiry is only an interim step in disposing of the appeal and is not a final or substantive appellate order. The Gujarat High Court distinguished such directions from orders under section 31(3), including orders setting aside an assessment and directing a fresh assessment. On that basis, the order directing further inquiry under section 31(2) was held not to be appealable, and the Tribunal was wrong to treat the appeal as maintainable. Case-Laws Income Tax Thu, 27 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6946