https://www.taxtmi.com/caselaws?id=19539 The High Court ruled that the Income-tax Officer's action under section 197(3) of the Income-tax Act is not appealable under section 248. The Court emphasized that the right of appeal is statutory and can only be exercised if provided by the statute. As section 197(3) does not allow for an appeal, the Tribunal erred in deeming it appealable under section 248. Consequently, the appeal was dismissed in favor of the Revenue, with no costs awarded. en-us Thu, 08 Dec 1994 00:00:00 +0530 Fri, 06 Nov 2009 17:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19539 The High Court ruled that the Income-tax Officer's action under section 197(3) of the Income-tax Act is not appealable under section 248. The Court emphasized that the right of appeal is statutory and can only be exercised if provided by the statute. As section 197(3) does not allow for an appeal, the Tribunal erred in deeming it appealable under section 248. Consequently, the appeal was dismissed in favor of the Revenue, with no costs awarded. Case-Laws Income Tax Thu, 08 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19539