https://www.taxtmi.com/caselaws?id=277229 Whether an order declining to admit an appeal after issuance of a hearing notice under the appellate procedure is an administrative refusal under Section 30(2) or a dispositional order under Section 31 was decisive. The court reasoned that once a hearing notice is issued the appeal is in the course of the Section 31 hearing process, so subsequent dismissal on technical grounds operates as an order under Section 31. Outcome: such a post notice refusal is treated as an order under Section 31 and is appealable, favouring the assessee. en-us Fri, 22 Oct 1954 00:00:00 +0530 Thu, 29 Nov 2018 14:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277229 Whether an order declining to admit an appeal after issuance of a hearing notice under the appellate procedure is an administrative refusal under Section 30(2) or a dispositional order under Section 31 was decisive. The court reasoned that once a hearing notice is issued the appeal is in the course of the Section 31 hearing process, so subsequent dismissal on technical grounds operates as an order under Section 31. Outcome: such a post notice refusal is treated as an order under Section 31 and is appealable, favouring the assessee. Case-Laws Income Tax Fri, 22 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277229