https://www.taxtmi.com/caselaws?id=25656 The High Court determined that the order issued by the Income-tax Officer rejecting the partnership firm's registration application was appealable under section 246(j) as it fell under section 185(3) rather than section 184(7). The Court emphasized that a defect in the declaration does not automatically invalidate it and upheld the appealability of the order, ruling in favor of the assessee. The judgment underscored the significance of correctly categorizing orders under the Income-tax Act and aligned with legal precedents to ensure a fair interpretation of the law. en-us Thu, 12 Feb 1987 00:00:00 +0530 Sat, 30 Jan 2010 10:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25656 The High Court determined that the order issued by the Income-tax Officer rejecting the partnership firm's registration application was appealable under section 246(j) as it fell under section 185(3) rather than section 184(7). The Court emphasized that a defect in the declaration does not automatically invalidate it and upheld the appealability of the order, ruling in favor of the assessee. The judgment underscored the significance of correctly categorizing orders under the Income-tax Act and aligned with legal precedents to ensure a fair interpretation of the law. Case-Laws Income Tax Thu, 12 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25656