https://www.taxtmi.com/caselaws?id=27132 The Tribunal held that the order refusing to condone the delay in filing an application for firm registration and refusing to register the firm falls under Section 185(1)(b) of the I.T. Act, 1961. An appeal against such an order is maintainable before the Appellate Assistant Commissioner (AAC) under Section 246(j) of the Act. The High Court affirmed this decision, emphasizing the right to appeal against such orders and citing precedents from various High Courts. The court concluded that a liberal construction of Section 185(1)(b) should be applied to advance justice, ruling in favor of the assessee. en-us Mon, 06 Aug 1984 00:00:00 +0530 Thu, 11 Feb 2010 10:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27132 The Tribunal held that the order refusing to condone the delay in filing an application for firm registration and refusing to register the firm falls under Section 185(1)(b) of the I.T. Act, 1961. An appeal against such an order is maintainable before the Appellate Assistant Commissioner (AAC) under Section 246(j) of the Act. The High Court affirmed this decision, emphasizing the right to appeal against such orders and citing precedents from various High Courts. The court concluded that a liberal construction of Section 185(1)(b) should be applied to advance justice, ruling in favor of the assessee. Case-Laws Income Tax Mon, 06 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27132