https://www.taxtmi.com/caselaws?id=22633 The court held that the order passed by the Income-tax Officer under section 185(3) of the Income-tax Act, rejecting a delayed declaration by a firm, was not appealable under section 246(1)(j) of the Act. The court emphasized that the rejection of a delayed declaration did not constitute an appealable order under the Act, following established legal precedents. Consequently, the court ruled against the assessee on both issues, affirming the decision that no appeal could be made against an order rejecting a delayed declaration under section 185(3) of the Income-tax Act. en-us Wed, 12 Sep 1990 00:00:00 +0530 Fri, 11 Dec 2009 16:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22633 The court held that the order passed by the Income-tax Officer under section 185(3) of the Income-tax Act, rejecting a delayed declaration by a firm, was not appealable under section 246(1)(j) of the Act. The court emphasized that the rejection of a delayed declaration did not constitute an appealable order under the Act, following established legal precedents. Consequently, the court ruled against the assessee on both issues, affirming the decision that no appeal could be made against an order rejecting a delayed declaration under section 185(3) of the Income-tax Act. Case-Laws Income Tax Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22633