https://www.taxtmi.com/caselaws?id=39091 The High Court upheld the Tribunal's decision, ruling that the issue of firm registration cannot be raised in an appeal under section 246(c) of the Income-tax Act of 1961. The court found that specific provisions in clauses (j) and (k) of section 246 address matters related to firm registration separately from the general provisions in clause (c). Therefore, the Tribunal's exclusion of the registration issue from the appeal under section 246(c) was deemed appropriate, leading to a judgment against the assessee. en-us Thu, 04 Dec 1975 00:00:00 +0530 Mon, 12 Apr 2010 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39091 The High Court upheld the Tribunal's decision, ruling that the issue of firm registration cannot be raised in an appeal under section 246(c) of the Income-tax Act of 1961. The court found that specific provisions in clauses (j) and (k) of section 246 address matters related to firm registration separately from the general provisions in clause (c). Therefore, the Tribunal's exclusion of the registration issue from the appeal under section 246(c) was deemed appropriate, leading to a judgment against the assessee. Case-Laws Income Tax Thu, 04 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39091