https://www.taxtmi.com/caselaws?id=26473 The judgment addressed the competency of an appeal disputing the status as an unregistered firm for the assessment year. The appeal against the assessment order was found to be competent, allowing the assessee's challenge and directing reconsideration based on the merits of the registration application. The judgment did not find it necessary to address the appeal against the order refusing to condone the delay in filing the registration application. Each party was directed to bear their respective costs, and a copy of the judgment was to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench. en-us Tue, 05 Nov 1985 00:00:00 +0530 Fri, 05 Feb 2010 12:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26473 The judgment addressed the competency of an appeal disputing the status as an unregistered firm for the assessment year. The appeal against the assessment order was found to be competent, allowing the assessee's challenge and directing reconsideration based on the merits of the registration application. The judgment did not find it necessary to address the appeal against the order refusing to condone the delay in filing the registration application. Each party was directed to bear their respective costs, and a copy of the judgment was to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Tue, 05 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26473