https://www.taxtmi.com/caselaws?id=9232 The court held that the rejection of the partnership concern's application for registration by the Income-tax Officer as time-barred fell under section 184(4) and was non-appealable. The court clarified that the application needed to be filed before the end of the previous year, emphasizing the importance of timely submissions. The court rejected arguments that the order could be considered under section 185(2) and ruled against the assessee, affirming the non-appealability of the order to the Appellate Assistant Commissioner or the Tribunal. Costs were awarded to the respondent with a counsel's fee of Rs. 250. en-us Wed, 26 Jun 1974 00:00:00 +0530 Sat, 20 Jun 2009 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9232 The court held that the rejection of the partnership concern's application for registration by the Income-tax Officer as time-barred fell under section 184(4) and was non-appealable. The court clarified that the application needed to be filed before the end of the previous year, emphasizing the importance of timely submissions. The court rejected arguments that the order could be considered under section 185(2) and ruled against the assessee, affirming the non-appealability of the order to the Appellate Assistant Commissioner or the Tribunal. Costs were awarded to the respondent with a counsel's fee of Rs. 250. Case-Laws Income Tax Wed, 26 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9232