2004 (10) TMI 81

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....learned counsel for the appellant, submitted that the impugned order vitally affects the rights of the appellant and the said order is covered by the expression "every order passed in appeal by the Appellate Tribunal" occurring in section 260A. She relied upon the judgment of the Supreme Court in the case of Shah Babulal Khimji v. Jayaben D. Kania, AIR 1981 SC 1786. Section 260A of the Income-tax Act, 1961, reads thus: "260A. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law. (2) The Chief Commissioner or the Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an....

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...., 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section." The expression "every order passed in appeal" cannot be construed to take in its fold all interlocutory orders that may be passed by the Income-tax Appellate Tribunal, during the pendency of the appeal, particularly such orders which are procedural in nature. By use of the expression "every order passed in appeal", the Legislature never contemplated nor intended that appeal may be preferred by an aggrieved party under section 260A to the High Court challenging the interlocutory orders particularly those which are procedural in nature not affecting the rights or liabilities of the parties. Though an exhaustive....