https://www.taxtmi.com/caselaws?id=274314 The court held that an appeal under section 260A is not maintainable against an order rejecting a rectification application under section 254(2) of the Income-tax Act, 1961. The court emphasized that such an order does not decide the substantial question of law already addressed in the original order under section 254(1). The appellant was advised to seek recourse through writ jurisdiction, and the appeal was dismissed with liberty to invoke writ jurisdiction. The questions were resolved in favor of the assessee on the issue of maintainability, without a determination on the substantive controversy. en-us Fri, 20 Aug 2010 00:00:00 +0530 Tue, 07 Aug 2018 12:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274314 The court held that an appeal under section 260A is not maintainable against an order rejecting a rectification application under section 254(2) of the Income-tax Act, 1961. The court emphasized that such an order does not decide the substantial question of law already addressed in the original order under section 254(1). The appellant was advised to seek recourse through writ jurisdiction, and the appeal was dismissed with liberty to invoke writ jurisdiction. The questions were resolved in favor of the assessee on the issue of maintainability, without a determination on the substantive controversy. Case-Laws Income Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274314