https://www.taxtmi.com/caselaws?id=277223 An order of the Appellate Assistant Commissioner refusing to admit a time-barred income-tax appeal is an order under section 30(2) of the Indian Income-tax Act, 1922, because it concerns only whether sufficient cause existed to condone delay and admit the appeal. It is not an order under section 31 merely because it finally ends the appeal. As a result, no further appeal lay to the Appellate Tribunal under section 33, and the Tribunal had no jurisdiction to examine whether delay should have been condoned. en-us Fri, 17 Dec 1954 00:00:00 +0530 Thu, 29 Nov 2018 13:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277223 An order of the Appellate Assistant Commissioner refusing to admit a time-barred income-tax appeal is an order under section 30(2) of the Indian Income-tax Act, 1922, because it concerns only whether sufficient cause existed to condone delay and admit the appeal. It is not an order under section 31 merely because it finally ends the appeal. As a result, no further appeal lay to the Appellate Tribunal under section 33, and the Tribunal had no jurisdiction to examine whether delay should have been condoned. Case-Laws Income Tax Fri, 17 Dec 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277223