https://www.taxtmi.com/caselaws?id=274316 The High Court dismissed the appeal regarding the interpretation of Section 260-A of the Income Tax Act, 1961, holding that the order rejecting the rectification application was not appealable as it was not a final order of the Tribunal. The Court emphasized the distinction between a final order of the Tribunal and an opinion of the Third Member that required consequential action, directing the department to raise grounds in the pending appeal against the final order of the Tribunal dated 31.5.2005. en-us Wed, 19 Sep 2012 00:00:00 +0530 Tue, 07 Aug 2018 13:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274316 The High Court dismissed the appeal regarding the interpretation of Section 260-A of the Income Tax Act, 1961, holding that the order rejecting the rectification application was not appealable as it was not a final order of the Tribunal. The Court emphasized the distinction between a final order of the Tribunal and an opinion of the Third Member that required consequential action, directing the department to raise grounds in the pending appeal against the final order of the Tribunal dated 31.5.2005. Case-Laws Income Tax Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274316