https://www.taxtmi.com/caselaws?id=292114 Right of appeal under the Income-tax appellate scheme is confined to orders specified in section 30(1); section 31 governs the forms of orders an Appellate Assistant Commissioner may pass only where a proper appeal under section 30(1) is before him. Dismissals of appeals as time-barred qualify as orders in appeal because the appeal itself exists, but challenges directed against orders not enumerated in section 30(1) do not constitute appeals under section 30 and therefore cannot generate an order under section 31. Outcome: no appeal lay to the Tribunal against the Assistant Commissioner's dismissal as incompetent. en-us Tue, 05 May 1964 00:00:00 +0530 Mon, 07 Dec 2020 16:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292114 Right of appeal under the Income-tax appellate scheme is confined to orders specified in section 30(1); section 31 governs the forms of orders an Appellate Assistant Commissioner may pass only where a proper appeal under section 30(1) is before him. Dismissals of appeals as time-barred qualify as orders in appeal because the appeal itself exists, but challenges directed against orders not enumerated in section 30(1) do not constitute appeals under section 30 and therefore cannot generate an order under section 31. Outcome: no appeal lay to the Tribunal against the Assistant Commissioner's dismissal as incompetent. Case-Laws Income Tax Tue, 05 May 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292114