No appeal lies u/s. 260A against an order passed u/s. 254(2) of Income Tax Act

PCIT Vs Sekhar Kumar Mohapatra (Orissa High Court) Orissa High Court held that order passed under Section 254 (2) of the Income Tax Act, 1961 cannot be construed to be an order within the meaning of Section 260A to make it appealable before this Court. Facts- The respondent-assessee, who is an individual, filed its return of income by e-mode for the Assessment Year 2014-15 on 07.10.2014 by disclosing total income at Rs.15,19,420/-. Later on, a special survey was conducted u/s. 133A in the business premises of Shri Kishore Kumar Mohapatra and group of assessees on 22.07.2015. As a result of...