<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>1986 (1) TMI 92 - PATNA High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=26873</link>
    <description>The court held that appeals under section 246(c) of the Income-tax Act were permissible for orders concerning the status of a firm, including registration continuation under section 184(7). The term &quot;status&quot; encompassed all categories of firms, registered or unregistered, impacting the tax liability of the assessee. The court confirmed the Appellate Assistant Commissioner&#039;s jurisdiction to hear the appeal, rejecting the argument that section 246(j) would be redundant. The decision favored the assessee, with no costs, and directed the order to be sent to the Income-tax Appellate Tribunal.</description>
    <language>en-us</language>
    <pubDate>Tue, 07 Jan 1986 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 09 Feb 2010 10:47:28 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=65871" rel="self" type="application/rss+xml"/>
    <item>
      <title>1986 (1) TMI 92 - PATNA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=26873</link>
      <description>The court held that appeals under section 246(c) of the Income-tax Act were permissible for orders concerning the status of a firm, including registration continuation under section 184(7). The term &quot;status&quot; encompassed all categories of firms, registered or unregistered, impacting the tax liability of the assessee. The court confirmed the Appellate Assistant Commissioner&#039;s jurisdiction to hear the appeal, rejecting the argument that section 246(j) would be redundant. The decision favored the assessee, with no costs, and directed the order to be sent to the Income-tax Appellate Tribunal.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Tue, 07 Jan 1986 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=26873</guid>
    </item>
  </channel>
</rss>