https://www.taxtmi.com/caselaws?id=39017 The High Court of Orissa ruled that an Income-tax Officer correctly rejected a partnership firm's registration application due to delay, citing section 184(4) of the Income-tax Act. The Appellate Assistant Commissioner and Tribunal upheld this decision, clarifying that the rejection fell under section 184, not section 185. As the appeal was based on the wrong section, it was deemed incompetent, leading to the discharge of the reference without costs. Judges N. K. Das and R. N. Mishra agreed on this outcome. en-us Thu, 25 Sep 1975 00:00:00 +0530 Mon, 12 Apr 2010 10:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39017 The High Court of Orissa ruled that an Income-tax Officer correctly rejected a partnership firm's registration application due to delay, citing section 184(4) of the Income-tax Act. The Appellate Assistant Commissioner and Tribunal upheld this decision, clarifying that the rejection fell under section 184, not section 185. As the appeal was based on the wrong section, it was deemed incompetent, leading to the discharge of the reference without costs. Judges N. K. Das and R. N. Mishra agreed on this outcome. Case-Laws Income Tax Thu, 25 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39017