https://www.taxtmi.com/caselaws?id=10091 The court clarified that an order passed by the Appellate Tribunal on a rectification application under section 254(2) does not qualify as an order passed in appeal by the Tribunal under section 260A of the Income-tax Act. Appeals to the High Court are limited to orders passed in appeal by the Tribunal, excluding orders on rectification applications. In the case where the rectification application did not result in an amendment to the original appeal order, the appeal under section 260A was deemed not maintainable, leading to the dismissal of the appeal. en-us Tue, 23 Nov 2004 00:00:00 +0530 Tue, 07 Jul 2009 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10091 The court clarified that an order passed by the Appellate Tribunal on a rectification application under section 254(2) does not qualify as an order passed in appeal by the Tribunal under section 260A of the Income-tax Act. Appeals to the High Court are limited to orders passed in appeal by the Tribunal, excluding orders on rectification applications. In the case where the rectification application did not result in an amendment to the original appeal order, the appeal under section 260A was deemed not maintainable, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 23 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10091