Income-tax Officer's Order Rejecting Firm's Registration Appealable Under Section 185(1)(b)

The High Court held that the Income-tax Officer's order rejecting the delay in filing a firm's registration application is appealable under section 185(1)(b) of the Income-tax Act, 1961, citing precedent from a prior Division Bench ruling.

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The High Court of Allahabad ruled that the Income-tax Officer's order refusing to condone the delay in filing the application for registration of the firm is appealable under section 185(1)(b) of the Income-tax Act, 1961. The decision was based on a previous Division Bench ruling in CIT v. Nagarmal Bisheshar Lal [1991] 190 ITR 468.

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