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2015 (8) TMI 464 - HC - Income TaxMaintainability of appeal against the order passed by the Tribunal under section 254(2) - Held that:- The Tribunal had passed an order dated June 30, 2010. The Tribunal corrected a mistake on account of not having noticed the judgment of the Supreme Court in CIT v. Amalgamations P. Ltd. [1997 (4) TMI 8 - SUPREME Court ]. The Tribunal expressly recorded that the applicability of the decision cannot be adjudicated under the provisions of section 254(2), as the same is covered under section 254(1) of the Act. The respondent agrees that as and when an order is ultimately passed under section 254(1) in accordance with the order dated June 30, 2010, under section 254(2), the same would be appealable under section 260A. The appellant, therefore, is not without a remedy in the event of the order under section 254(1) being adverse to it. This order in an application under section 254(2) is not appealable.
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