https://www.taxtmi.com/caselaws?id=779970 An order passed under section 119(2)(b) of the Income-tax Act, which concerns admission of claims after the prescribed time in cases of genuine hardship, was held not to be appealable under section 253(1). The Tribunal therefore had no appellate jurisdiction to entertain a challenge against that order, and the appeal was dismissed as not maintainable. The stated principle is that an order not made appealable by the statute cannot be brought before the Tribunal in appellate proceedings. en-us Wed, 08 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779970 An order passed under section 119(2)(b) of the Income-tax Act, which concerns admission of claims after the prescribed time in cases of genuine hardship, was held not to be appealable under section 253(1). The Tribunal therefore had no appellate jurisdiction to entertain a challenge against that order, and the appeal was dismissed as not maintainable. The stated principle is that an order not made appealable by the statute cannot be brought before the Tribunal in appellate proceedings. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779970