https://www.taxtmi.com/caselaws?id=39769 An order by the Income-tax Officer merely refusing to determine loss because the return was filed late was not appealable under section 30 of the Indian Income-tax Act, 1922. The court construed the order by substance and held that appeal lay only against an actual computation of loss under section 24; where no loss was computed, the statutory right of appeal did not arise. Precedents cited by the assessee could not create an appellate remedy where the statute gave none. Any substantive right to carry forward loss was separate from the existence of an appeal against this order. en-us Thu, 08 Mar 1973 00:00:00 +0530 Tue, 20 Apr 2010 12:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39769 An order by the Income-tax Officer merely refusing to determine loss because the return was filed late was not appealable under section 30 of the Indian Income-tax Act, 1922. The court construed the order by substance and held that appeal lay only against an actual computation of loss under section 24; where no loss was computed, the statutory right of appeal did not arise. Precedents cited by the assessee could not create an appellate remedy where the statute gave none. Any substantive right to carry forward loss was separate from the existence of an appeal against this order. Case-Laws Income Tax Thu, 08 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39769