Validity of the interim order dated 05.09.2019 passed by the learned Single Judge in WPT No.118 of 2019 is put to challenge in this appeal. By virtue of the said order, the I.A. No.1 of 2019 filed by the Appellant to grant interim stay of recovery of the tax assessed under the relevant provisions of the Income Tax Act, 1961 came to be rejected. It is contended that the said order is not in conformity with the mandate of the Circulars issued by the Central Board of Direct Taxes (CBDT) at different points of time, as to the course to be pursued in granting stay of recovery proceedings by the authorities of the Department . Dismissing the appeal the Court held that the

 right of appeal being a statutory one, it could be preferred only in terms of the statute. The proviso to S. 2(1) of the Chhattisgarh High Court (Appeal to Division Bench) Act, 2006 clearly shows that no appeal is maintainable against an interim order passed by a single judge. Unless the order finally adjudicates the lis, it cannot be treated as an order from which appeal lies (Single Judge order Amolak Singh Bhatia v. PCIT (2020 ) 193 DTR 397 / 316 CTR 693 (Chhattisgarh)(HC) ( Dt. 5 -9-2019) )( AY.2001-02 to 2007-08) ( dt .19 -12-2019 .)