https://www.taxtmi.com/caselaws?id=61797 The appeal by the revenue was dismissed, and the Appellate Assistant Commissioner's order to grant registration to the assessee was affirmed. The Tribunal held that the ITO's order, although mislabelled under Section 185, was appealable under Section 246(1)(j) as it depended on what was actually done, not what should have been done. The Tribunal emphasized the importance of considering the legislative intent and principles of law, ultimately upholding the AAC's decision to condone the delay and grant registration to the assessee. en-us Fri, 13 Jul 1990 00:00:00 +0530 Sat, 15 Jan 2011 11:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61797 The appeal by the revenue was dismissed, and the Appellate Assistant Commissioner's order to grant registration to the assessee was affirmed. The Tribunal held that the ITO's order, although mislabelled under Section 185, was appealable under Section 246(1)(j) as it depended on what was actually done, not what should have been done. The Tribunal emphasized the importance of considering the legislative intent and principles of law, ultimately upholding the AAC's decision to condone the delay and grant registration to the assessee. Case-Laws Income Tax Fri, 13 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61797