https://www.taxtmi.com/caselaws?id=7820 A right of appeal under the Income-tax Act, 1922 is purely statutory and exists only for orders expressly made appealable by section 30. The provision enumerates certain appealable orders, including orders under sections 25(2) and 25A, but it does not extend to orders under sections 25(3) or 25(4). An order refusing relief under section 25(4) therefore does not create a fresh appellate remedy, particularly where the earlier assessment had already attained finality. The appeal was consequently not maintainable, and the referred question was answered in favour of the Revenue. en-us Wed, 25 Feb 1970 00:00:00 +0530 Thu, 19 Mar 2009 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7820 A right of appeal under the Income-tax Act, 1922 is purely statutory and exists only for orders expressly made appealable by section 30. The provision enumerates certain appealable orders, including orders under sections 25(2) and 25A, but it does not extend to orders under sections 25(3) or 25(4). An order refusing relief under section 25(4) therefore does not create a fresh appellate remedy, particularly where the earlier assessment had already attained finality. The appeal was consequently not maintainable, and the referred question was answered in favour of the Revenue. Case-Laws Income Tax Wed, 25 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7820