Vide ( 2021] 17 ITR-OL 270 (Ker) no appeal lay to the High Court from the order of the Tribunal rejecting the application for rectification.
So much so that the High Court, in this case, held that there is a difference between the language employed in section 256 and that in section 260A of the Income-tax Act, 1961. While section 256 provided for reference by the Tribunal to the High Court on “any question of law”, section 260A permits an appeal from “every order passed in appeal by the Tribunal”. The rejection of an application for rectification under section 254(2) will not be an “order in appeal” and there could be no appeal filed under section 260A of the Act.
However, the Court made it certain that the party to a statutory appeal cannot be without remedy from an order prejudicial to that party and definitely the writ jurisdiction in such a case can be invoked.