https://www.taxtmi.com/caselaws?id=36565 The Tribunal found the appeal by the assessee against the order declining to condone the delay in filing the registration application to be competent. It interpreted the provisions regarding grant of registration to firms under the Income Tax Act, distinguishing between sections 184 and 185. The Tribunal overruled objections on the maintainability of the appeal before the AAC and Tribunal, emphasizing the right of appeal should not be denied based on technicalities. The High Court upheld the appeal's maintainability, ruling in favor of the assessee. en-us Mon, 16 Jun 1980 00:00:00 +0530 Tue, 23 Mar 2010 11:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36565 The Tribunal found the appeal by the assessee against the order declining to condone the delay in filing the registration application to be competent. It interpreted the provisions regarding grant of registration to firms under the Income Tax Act, distinguishing between sections 184 and 185. The Tribunal overruled objections on the maintainability of the appeal before the AAC and Tribunal, emphasizing the right of appeal should not be denied based on technicalities. The High Court upheld the appeal's maintainability, ruling in favor of the assessee. Case-Laws Income Tax Mon, 16 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36565