https://www.taxtmi.com/caselaws?id=24246 The High Court of GAUHATI interpreted the Income-tax Act, 1961 regarding the rejection of a partnership firm's declaration filed late under section 184(7). The court held that the rejection order was appealable, citing precedents and provisions of the repealed Act of 1922. Emphasizing the Income-tax Officer's discretion to condone delays, the court ruled in favor of the assessee, affirming the order's appealability without costs. en-us Fri, 23 Sep 1988 00:00:00 +0530 Mon, 18 Jan 2010 17:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24246 The High Court of GAUHATI interpreted the Income-tax Act, 1961 regarding the rejection of a partnership firm's declaration filed late under section 184(7). The court held that the rejection order was appealable, citing precedents and provisions of the repealed Act of 1922. Emphasizing the Income-tax Officer's discretion to condone delays, the court ruled in favor of the assessee, affirming the order's appealability without costs. Case-Laws Income Tax Fri, 23 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24246