https://www.taxtmi.com/caselaws?id=26805 The High Court determined the appealability of an order under section 184(7) of the Income-tax Act, 1961 for the assessment year 1971-72. The Court held that such orders are appealable, emphasizing the significance of the firm's registration status on tax liabilities. The Court clarified that defects in filing, including late submissions, constitute grounds for rejection of the declaration, making the order appealable under section 246(j). The High Court ruled in favor of the assessee, directing the Tribunal to examine the appeal on merits without awarding costs. en-us Wed, 10 Jul 1985 00:00:00 +0530 Mon, 08 Feb 2010 15:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26805 The High Court determined the appealability of an order under section 184(7) of the Income-tax Act, 1961 for the assessment year 1971-72. The Court held that such orders are appealable, emphasizing the significance of the firm's registration status on tax liabilities. The Court clarified that defects in filing, including late submissions, constitute grounds for rejection of the declaration, making the order appealable under section 246(j). The High Court ruled in favor of the assessee, directing the Tribunal to examine the appeal on merits without awarding costs. Case-Laws Income Tax Wed, 10 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26805