https://www.taxtmi.com/caselaws?id=27944 Continuation of firm registration under section 184(7) of the Income-tax Act, 1961 was treated as an appealable matter, and the appellate authority upheld condonation of delay on the facts before it. On that basis, the Tribunal's direction to the Income-tax Officer to allow continuation of registration was sustained, because the challenge went only to the merits of the appellate decision and did not raise any substantial question of law. The article states that where the appellate authority has examined the delay and found sufficient grounds for condonation, a reference questioning that conclusion does not give rise to a legal issue warranting interference. en-us Mon, 04 Jul 1983 00:00:00 +0530 Wed, 17 Feb 2010 10:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27944 Continuation of firm registration under section 184(7) of the Income-tax Act, 1961 was treated as an appealable matter, and the appellate authority upheld condonation of delay on the facts before it. On that basis, the Tribunal's direction to the Income-tax Officer to allow continuation of registration was sustained, because the challenge went only to the merits of the appellate decision and did not raise any substantial question of law. The article states that where the appellate authority has examined the delay and found sufficient grounds for condonation, a reference questioning that conclusion does not give rise to a legal issue warranting interference. Case-Laws Income Tax Mon, 04 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27944