COMMISSIONER OF INCOME-TAX, MADRAS vs MTT. AR. S. AR. ARUNACHALAM CHETTIAR,.

The Supreme Court held that the Income-tax Officer's order dated September 26, 1945, was not appealable under Section 30(1) of the Indian Income-tax Act, 1922, as it did not arise from an order under Section 31(3). Consequently, the Appellate Assistant Commissioner's order was also not appealable under Section 33(1), and thus, the Appellate Tribunal's directive to revise the computation was invalid. The Court concluded that no valid reference could be made under Sections 66(1) or 66(2) due to the lack of an appealable order.