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Issues: Whether the order of the Income-tax Officer refusing to continue the registration of a firm under section 184(7) of the Income-tax Act, 1961 is appealable.
Analysis: The question was governed by earlier binding Division Bench decisions of the same Court. Following that precedent, the Court held that the refusal to continue registration was an appealable order and that no further detailed discussion was necessary.
Conclusion: The question was answered in the affirmative. The order refusing continuation of registration was held to be appealable, in favour of the assessee and against the Revenue.