https://www.taxtmi.com/caselaws?id=26070 The court held that the Tribunal erred in concluding that no appeal lay to the Appellate Assistant Commissioner against the order of the Income-tax Officer refusing to continue the registration of the assessee. It determined that such an order should be treated as an order refusing to register the firm, making it appealable under section 246(j) of the Income-tax Act, 1961. The court emphasized the liberal construction of the right to appeal and found the appeal maintainable under the unamended clause (j), ruling in favor of the assessee against the Revenue. en-us Tue, 29 Apr 1986 00:00:00 +0530 Tue, 02 Feb 2010 15:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26070 The court held that the Tribunal erred in concluding that no appeal lay to the Appellate Assistant Commissioner against the order of the Income-tax Officer refusing to continue the registration of the assessee. It determined that such an order should be treated as an order refusing to register the firm, making it appealable under section 246(j) of the Income-tax Act, 1961. The court emphasized the liberal construction of the right to appeal and found the appeal maintainable under the unamended clause (j), ruling in favor of the assessee against the Revenue. Case-Laws Income Tax Tue, 29 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26070