https://www.taxtmi.com/caselaws?id=5360 SC held that, although a right of appeal is purely statutory, provisions conferring such right must be construed reasonably and liberally. Orders refusing registration or continuance of registration to a firm for reasons of delay under s. 184(4) or (7) are to be treated as rejections of an application under s. 185(2) or (3), thus attracting a statutory right of appeal. The Court approved the HC view that such refusals are appealable orders, enabling the assessee to seek appellate consideration, including on condonation of delay, which is for appellate authorities to decide on facts. The appeals challenging this interpretation were dismissed. en-us Fri, 17 Jan 1992 00:00:00 +0530 Tue, 09 Dec 2025 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5360 SC held that, although a right of appeal is purely statutory, provisions conferring such right must be construed reasonably and liberally. Orders refusing registration or continuance of registration to a firm for reasons of delay under s. 184(4) or (7) are to be treated as rejections of an application under s. 185(2) or (3), thus attracting a statutory right of appeal. The Court approved the HC view that such refusals are appealable orders, enabling the assessee to seek appellate consideration, including on condonation of delay, which is for appellate authorities to decide on facts. The appeals challenging this interpretation were dismissed. Case-Laws Income Tax Fri, 17 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5360