https://www.taxtmi.com/caselaws?id=70527 The appeal filed by the assessee to the Appellate Authority against the Income Tax Officer's refusal to grant continuation of registration for the assessment year 1972-73 was deemed competent. The disagreement arose from differing interpretations of relevant sections and explanations, with the Accountant Member and Third Member finding the appeal to the Appellate Authority competent, while the Judicial Member held otherwise. Ultimately, the Third Member's decision prevailed, concluding that the appeal was indeed competent. en-us Thu, 04 Aug 1977 00:00:00 +0530 Sat, 16 Apr 2011 16:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70527 The appeal filed by the assessee to the Appellate Authority against the Income Tax Officer's refusal to grant continuation of registration for the assessment year 1972-73 was deemed competent. The disagreement arose from differing interpretations of relevant sections and explanations, with the Accountant Member and Third Member finding the appeal to the Appellate Authority competent, while the Judicial Member held otherwise. Ultimately, the Third Member's decision prevailed, concluding that the appeal was indeed competent. Case-Laws Income Tax Thu, 04 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70527