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2014 (12) TMI 439 - HC - Income TaxMaintainability of appeal against the interim order of the Tribunal u/s 260A – Interpretation of Term ‘every order’ provided u/s 260A - Held that:- The Court pointed out to the assessee that the appeal against an interim order is not maintainable u/s 260-A - the word “every order” appearing u/s 260-A(1) does not mean an interim order or an order passed on a Miscellaneous Application - It means a final order disposing of the appeal of the Act – also, in Chem Amit vs. Assistant Commissioner of Income Tax [2004 (11) TMI 24 - BOMBAY High Court] it has been held that the legislature has not provided an appeal to the High Court from every order passed u/s 254, but has confined it to the order passed in an appeal by the Appellate Tribunal - the words “an appeal shall lie to the High Court from every order passed in appeal” has to be given purposeful meaning - The words “passed in appeal” means an order finally deciding an appeal – thus, the present appeal against an interim order of the Tribunal is not maintainable u/s 260-A of the Act - it would be open to the assessee to question the interim order of the Tribunal in an appeal after final orders are passed by the Tribunal – Decided against assessee.
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