https://www.taxtmi.com/caselaws?id=28635 The court held that the right of appeal under section 246(c) of the I.T. Act, 1961, includes the status taken as an unregistered firm in the assessment order. The Tribunal's decision was set aside, and the matter was remanded to the AAC for disposal of the appeal on merits, including the status of the assessee. The court emphasized that the term "status" in section 246(c) should be interpreted to include the classification of a firm as a registered or unregistered firm, making the appeal maintainable. en-us Sat, 18 Dec 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28635 The court held that the right of appeal under section 246(c) of the I.T. Act, 1961, includes the status taken as an unregistered firm in the assessment order. The Tribunal's decision was set aside, and the matter was remanded to the AAC for disposal of the appeal on merits, including the status of the assessee. The court emphasized that the term "status" in section 246(c) should be interpreted to include the classification of a firm as a registered or unregistered firm, making the appeal maintainable. Case-Laws Income Tax Sat, 18 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28635