Judgment N.K.Sodhi, J. 1. This appeal under section 260A of the Income Tax Act, 1961 , (hereinafter referred to as the Act), has been filed against the order dated 11-2-2003 passed by the Tribunal under section 254(2) of the Act. Since it is not an order passed in appeal by the Tribunal, we are clearly of the view that the present appeal under section 260A of the Act is not maintainable. Consequently, the same is dismissed.OPEN