https://www.taxtmi.com/caselaws?id=37742 The High Court held that the delay in filing a declaration for renewal of registration by a firm should have been condoned, considering the firm as registered. It determined that an appeal lies against the Income Tax Officer's order refusing to condone the delay under section 246(c) of the Income Tax Act. The court clarified that 'status' includes the classification of a firm as registered or unregistered, making it appealable. The court ruled in favor of the assessee, allowing the appeal and awarding costs of Rs. 200. en-us Wed, 23 Aug 1978 00:00:00 +0530 Wed, 28 Mar 2018 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37742 The High Court held that the delay in filing a declaration for renewal of registration by a firm should have been condoned, considering the firm as registered. It determined that an appeal lies against the Income Tax Officer's order refusing to condone the delay under section 246(c) of the Income Tax Act. The court clarified that 'status' includes the classification of a firm as registered or unregistered, making it appealable. The court ruled in favor of the assessee, allowing the appeal and awarding costs of Rs. 200. Case-Laws Income Tax Wed, 23 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37742