2015 (8) TMI 464

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..... the respondent JUDGEMENT S. J. Vazifdar, Actg. C. J.- The appeal is liable to be dismissed only on the ground that it is not maintainable in view of the judgment of the Division Bench of this court in Rani Paliwal v. CIT [2004] 190 CTR (P&H) 566. The Division Bench held that an appeal under section 260A of the Income-tax Act, 1961 (in short "the Act") is not maintainable against the order pass .....

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..... it. 3. The appellant filed M. A. No. 12 (ASR) of 2011 under section 254(2) of the Act against the order dated June 30, 2010, which was dismissed by the impugned order and judgment dated November 19, 2012. In view of what we have mentioned earlier, the appellant is in any event not without a remedy. However, this order in an application under section 254(2) is not appealable. 4. Needless to add .....

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