https://www.taxtmi.com/caselaws?id=20704 The court held that the Income-tax Officer's order refusing to condone the delay in filing the declaration in Form No. 12 should be deemed passed under section 185(3) and is appealable under section 246(j). The Tribunal's decision was justified, and the reference was answered in the affirmative. en-us Fri, 05 Mar 1993 00:00:00 +0530 Mon, 16 Nov 2009 16:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20704 The court held that the Income-tax Officer's order refusing to condone the delay in filing the declaration in Form No. 12 should be deemed passed under section 185(3) and is appealable under section 246(j). The Tribunal's decision was justified, and the reference was answered in the affirmative. Case-Laws Income Tax Fri, 05 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20704