https://www.taxtmi.com/caselaws?id=37108 The High Court held that the order refusing to entertain the belated application for registration under section 184(4) was appealable under section 246(j) of the Income Tax Act. The Court supported its decision by citing relevant case law and legislative intent, ultimately upholding the Tribunal's direction to grant registration to the firm for the assessment year in question. The judgment was delivered jointly by two judges, J. V. Gupta and B. S. Dhillon, with the latter concurring with the former's analysis and decision. en-us Wed, 29 Aug 1979 00:00:00 +0530 Fri, 26 Mar 2010 13:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37108 The High Court held that the order refusing to entertain the belated application for registration under section 184(4) was appealable under section 246(j) of the Income Tax Act. The Court supported its decision by citing relevant case law and legislative intent, ultimately upholding the Tribunal's direction to grant registration to the firm for the assessment year in question. The judgment was delivered jointly by two judges, J. V. Gupta and B. S. Dhillon, with the latter concurring with the former's analysis and decision. Case-Laws Income Tax Wed, 29 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37108