https://www.taxtmi.com/caselaws?id=25627 The High Court held that the question of registration under section 184(7) was appealable before the Appellate Assistant Commissioner. Additionally, the court affirmed that a defect in the declaration filed by the partners of the firm could be rectified, leading to a ruling in favor of the assessee on both issues. The court awarded costs to the assessee and directed the Revenue to pay a hearing fee. en-us Tue, 31 Mar 1987 00:00:00 +0530 Fri, 29 Jan 2010 17:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25627 The High Court held that the question of registration under section 184(7) was appealable before the Appellate Assistant Commissioner. Additionally, the court affirmed that a defect in the declaration filed by the partners of the firm could be rectified, leading to a ruling in favor of the assessee on both issues. The court awarded costs to the assessee and directed the Revenue to pay a hearing fee. Case-Laws Income Tax Tue, 31 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25627