https://www.taxtmi.com/caselaws?id=59264 An appeal under the Income-tax Act lies only to a person aggrieved by the order appealed against. Where the revisional authority had set aside the assessments and no tax demand survived, with refund consequences following, the assessee suffered no legal grievance and could not claim a statutory right of appeal. The appeal under section 253(1) was therefore not maintainable, and the assessee was not an aggrieved person. en-us Fri, 25 Jun 1982 00:00:00 +0530 Mon, 27 Dec 2010 15:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59264 An appeal under the Income-tax Act lies only to a person aggrieved by the order appealed against. Where the revisional authority had set aside the assessments and no tax demand survived, with refund consequences following, the assessee suffered no legal grievance and could not claim a statutory right of appeal. The appeal under section 253(1) was therefore not maintainable, and the assessee was not an aggrieved person. Case-Laws Income Tax Fri, 25 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59264