https://www.taxtmi.com/caselaws?id=27038 The Income-tax Appellate Tribunal found the appeal from the Income-tax Officer's order rejecting the assessee's declaration in Form No. 12 to be maintainable. The Tribunal directed the Appellate Assistant Commissioner to rehear the appeal on merits. The court determined that the order assessing the firm as unregistered after refusing to condone the delay in filing Form No. 12 is appealable under section 246(1)(c) of the Income-tax Act, 1961. Additionally, the court held that the assessee's denial of liability to be assessed as an unregistered firm allows for an appeal against the Income-tax Officer's decision. en-us Fri, 26 Oct 1984 00:00:00 +0530 Wed, 10 Feb 2010 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27038 The Income-tax Appellate Tribunal found the appeal from the Income-tax Officer's order rejecting the assessee's declaration in Form No. 12 to be maintainable. The Tribunal directed the Appellate Assistant Commissioner to rehear the appeal on merits. The court determined that the order assessing the firm as unregistered after refusing to condone the delay in filing Form No. 12 is appealable under section 246(1)(c) of the Income-tax Act, 1961. Additionally, the court held that the assessee's denial of liability to be assessed as an unregistered firm allows for an appeal against the Income-tax Officer's decision. Case-Laws Income Tax Fri, 26 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27038