QAZI SHABIR AHMED Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THROUGH this appeal the appellant calls into question orders passed by Tribunal (Amritsar Bench) dt. 30th Oct., 2008; order passed by CIT(A) dt. 17th Jan., 2008 and order of assessment passed by respondent No. 1

(2.) THIS appeal is filed in terms of Section 260A of IT Act of 1961 for short (the Act of 1961).

(3.) THE appeal is creature of the statute and appeals can be filed only when statute permits same and can be filed on the terms and conditions mentioned in statute. Appeals are being heard in terms of the Act of 1961 by superior authorities/forums. The order of the ITO has merged into the order of CIT(A) and the order of the said appellate authority further got merged into the order of Tribunal. The said Tribunal having not been impleaded as party respondent, maintainability of appeal is thus under cloud.