Supreme Court Upholds Maintainability of Assessee's Appeal Against Registration Refusal under Income-tax Act

The Supreme Court dismissed the appeal challenging the maintainability of an appeal filed by an assessee against refusal to continue registration under section 184(7) of the Income-tax Act. The court affirmed the Tribunal's decision that such an appeal is maintainable. No costs were awarded.

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The Supreme Court dismissed the appeal citing a previous decision in CIT v. Ashoka Engineering Co. The appeal questioned the maintainability of an appeal filed by an assessee against refusal to continue registration under section 184(7) of the Income-tax Act. The court held that such an appeal is maintainable, affirming the Tribunal's decision. The appeal was dismissed with no costs.

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