Section 260A of the Income Tax Act, 1961—Appeal—Proviso to section 2(1) of the Chhattisgarh High Court (Appeal to Division Bench) Act, 2006 bars appeals against those interim orders which are totally interlocutory in nature, do not decide matters of moment and do not have an element of finality attached to them. Conversely, if the order vitally affects rights of the parties having bearing on the final adjudication of the case, then even though the order is interim, it cannot be termed as interlocutory order and an appeal would lie. An appeal would also lie against those orders which cannot be undone at the time of final hearing and which have an element of finality attached to them and the orders, effect of which cannot be undone at the time of final hearing, cannot be termed to be interlocutory orders and in such eventuality, an appeal would lie against such orders, thus, unless the order finally adjudicates the lis, it cannot be treated as an order from which appeal lies — Amolak singh bhatia vs. Pr. CIT. [2020] 269 TAXMAN 388 (CHHATTISGARH)