https://www.taxtmi.com/caselaws?id=28561 The High Court of Madhya Pradesh ruled that an application for fresh registration under section 184(8) was time-barred due to a delay in filing after a change in the firm's constitution. The court held that the refusal of firm registration by the Income-tax Officer (ITO) was appealable under section 185(1)(b). It clarified the independence of sections 184(7) and 184(8) and emphasized the need for a fresh registration application in case of a constitutional change. The court affirmed the appealability of the ITO's decision to not condone the delay, emphasizing procedural compliance and legal recourse in such matters. en-us Thu, 25 Mar 1982 00:00:00 +0530 Tue, 23 Feb 2010 16:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28561 The High Court of Madhya Pradesh ruled that an application for fresh registration under section 184(8) was time-barred due to a delay in filing after a change in the firm's constitution. The court held that the refusal of firm registration by the Income-tax Officer (ITO) was appealable under section 185(1)(b). It clarified the independence of sections 184(7) and 184(8) and emphasized the need for a fresh registration application in case of a constitutional change. The court affirmed the appealability of the ITO's decision to not condone the delay, emphasizing procedural compliance and legal recourse in such matters. Case-Laws Income Tax Thu, 25 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28561