https://www.taxtmi.com/caselaws?id=25414 The High Court ruled in favor of the assessee on the issue of appealability of the Income-tax Officer's order, citing precedent. However, the court sided with the Revenue on the validity of the direction given by the Appellate Assistant Commissioner regarding the continuation of registration due to a change in the firm's constitution. The court emphasized that the change in constitution disentitled the firm to registration during a specific period. Consequently, the High Court's decision favored the Revenue on the second issue, directing the transmission of the judgment to the Income-tax Appellate Tribunal. en-us Mon, 11 May 1987 00:00:00 +0530 Thu, 28 Jan 2010 14:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25414 The High Court ruled in favor of the assessee on the issue of appealability of the Income-tax Officer's order, citing precedent. However, the court sided with the Revenue on the validity of the direction given by the Appellate Assistant Commissioner regarding the continuation of registration due to a change in the firm's constitution. The court emphasized that the change in constitution disentitled the firm to registration during a specific period. Consequently, the High Court's decision favored the Revenue on the second issue, directing the transmission of the judgment to the Income-tax Appellate Tribunal. Case-Laws Income Tax Mon, 11 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25414