https://www.taxtmi.com/caselaws?id=27635 The court held that the Income-tax Officer's (ITO) order declining continuation of registration due to late filing of Form No. 12 was not appealable under section 185(3) of the Income-tax Act, 1961. The court relied on precedents from various High Courts to support its decision. The appeal to the Appellate Assistant Commissioner (AAC) against the ITO's order was deemed incompetent. The judgment favored the Revenue, ruling against the assessee, with no costs awarded, and directing a copy of the judgment to be sent to the Tribunal. en-us Thu, 08 Jul 1982 00:00:00 +0530 Mon, 15 Feb 2010 11:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27635 The court held that the Income-tax Officer's (ITO) order declining continuation of registration due to late filing of Form No. 12 was not appealable under section 185(3) of the Income-tax Act, 1961. The court relied on precedents from various High Courts to support its decision. The appeal to the Appellate Assistant Commissioner (AAC) against the ITO's order was deemed incompetent. The judgment favored the Revenue, ruling against the assessee, with no costs awarded, and directing a copy of the judgment to be sent to the Tribunal. Case-Laws Income Tax Thu, 08 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27635