https://www.taxtmi.com/caselaws?id=17814 An order refusing registration under section 184(4) of the Income-tax Act, 1961, is treated as appealable where it produces the same practical effect as an order under section 185. The statutory text of section 184(4) does not expressly provide appellate language, but the consequence of refusal brings the order within the appellate scheme applicable to denial of registration. The matter was aligned with the Supreme Court's settled position, and both referred questions were answered in favour of the assessee. en-us Mon, 01 Jul 1996 00:00:00 +0530 Thu, 24 Sep 2009 18:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17814 An order refusing registration under section 184(4) of the Income-tax Act, 1961, is treated as appealable where it produces the same practical effect as an order under section 185. The statutory text of section 184(4) does not expressly provide appellate language, but the consequence of refusal brings the order within the appellate scheme applicable to denial of registration. The matter was aligned with the Supreme Court's settled position, and both referred questions were answered in favour of the assessee. Case-Laws Income Tax Mon, 01 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17814