https://www.taxtmi.com/caselaws?id=288947 The real nature of an income-tax assessment order controls appealability, and an assessment that in substance falls under Section 23(4) of the Income-tax Act, 1922 is not appealable because Section 30 bars an appeal against such an order; a mistaken description of the order does not create appellate rights or sustain a reference under Section 66(2). An order refusing registration of a firm made before the 1933 amendment was also outside the then available appellate remedy, so no appeal lay on that issue either. The assessee therefore failed on both questions, and the discussion confirms that appellate rights depend on the statute in force and the true character of the order. en-us Fri, 17 Nov 1939 00:00:00 +0530 Tue, 07 Jul 2020 11:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288947 The real nature of an income-tax assessment order controls appealability, and an assessment that in substance falls under Section 23(4) of the Income-tax Act, 1922 is not appealable because Section 30 bars an appeal against such an order; a mistaken description of the order does not create appellate rights or sustain a reference under Section 66(2). An order refusing registration of a firm made before the 1933 amendment was also outside the then available appellate remedy, so no appeal lay on that issue either. The assessee therefore failed on both questions, and the discussion confirms that appellate rights depend on the statute in force and the true character of the order. Case-Laws Income Tax Fri, 17 Nov 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288947