https://www.taxtmi.com/caselaws?id=272542 The court held that two separate appeals are necessary under the statutory provisions. It was determined that an appeal against the quantum of a best judgment assessment cannot be combined with an appeal against the refusal of registration when both decisions are included in the same order under section 23(4) of the Income-tax Act. Each party was instructed to bear its own costs, and the judgment was concurred by both judges involved. en-us Fri, 06 Dec 1963 00:00:00 +0530 Mon, 07 May 2018 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272542 The court held that two separate appeals are necessary under the statutory provisions. It was determined that an appeal against the quantum of a best judgment assessment cannot be combined with an appeal against the refusal of registration when both decisions are included in the same order under section 23(4) of the Income-tax Act. Each party was instructed to bear its own costs, and the judgment was concurred by both judges involved. Case-Laws Income Tax Fri, 06 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272542