2014 (12) TMI 439

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....the "Act") and made an addition of Rs. 76,28,000/- and assessed the income at Rs. 81,83,810/-. The appellant, being aggrieved, filed an appeal under Section 246-A of the Act before the Commissioner of Income Tax (Appeals) on various grounds and also submitted an application under Rule 46-A of the Income Tax Rules seeking leave to file additional evidence. The Commissioner of Income Tax(Appeals) rejected the request of the appellant for additional evidence holding that there was no justifiable reasons for not submitting such evidence before the assessing authority. The appellate authority also rejected the appeal and confirmed the addition made by the assessing authority. The appellant, being aggrieved, filed the second appeal before the Tri....

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....de even an interim order. Section 260-A(1) of the Act reads as under:- "260-A (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal [before the date of establishment of the National Tax Tribunal], if the High Court is satisfied that the case involves a substantial question of law." From a perusal of the aforesaid, it is apparently clear that an appeal shall lie from every order passed in the appeal by the Appellate Tribunal, if a substantial question of law is involved. The word "every order" does not mean an interim order or an order passed on a Miscellaneous Application. It means a final order disposing of the appeal. In Chem Amit vs. Assistant Commissioner of Income Tax, (2005) 272 ITR 3....