https://www.taxtmi.com/caselaws?id=8338 The appealability of an income-tax order depends on its substantive effect on the assessee's rights, not its form. A return of loss filed after the prescribed time but before assessment cannot be ignored where the order in substance denies determination of the loss and the resulting carry-forward benefit. Such an order is treated as determining the loss at nil for appeal purposes and therefore falls within the appeal provision. The key principle is that the real legal consequence of the order, rather than the wording used by the tax authority, controls whether an appeal lies. en-us Fri, 22 Oct 1971 00:00:00 +0530 Fri, 10 Apr 2009 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8338 The appealability of an income-tax order depends on its substantive effect on the assessee's rights, not its form. A return of loss filed after the prescribed time but before assessment cannot be ignored where the order in substance denies determination of the loss and the resulting carry-forward benefit. Such an order is treated as determining the loss at nil for appeal purposes and therefore falls within the appeal provision. The key principle is that the real legal consequence of the order, rather than the wording used by the tax authority, controls whether an appeal lies. Case-Laws Income Tax Fri, 22 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8338