MESSRS MELA RAM & SONS vs THE COMMISSIONER OF INCOME-TAX,PUNJAB.

The Supreme Court held that an order dismissing an appeal presented out of time under Section 30(2) of the Indian Income Tax Act, 1922 is appealable under Section 31, as it constitutes an order passed in appeal. The Court clarified that a right of appeal is substantive and arises from the statute, and that dismissing an appeal as time-barred does not negate its appealability under Section 33. The Court concluded that the orders of the Appellate Assistant Commissioner were indeed under Section 31, allowing for an appeal against such orders.