https://www.taxtmi.com/caselaws?id=39096 The court held that the Income-tax Officer's order refusing to allow continuation of registration to the assessee-firm under section 184(7) should be considered an order under section 185(1)(b) or 185(3) and is appealable under section 246(j). The court found that the refusal to condone the delay and subsequent refusal to allow continuation of registration effectively amounted to refusing to register the firm, making the order appealable. The decision was made against the revenue with costs. en-us Tue, 16 Dec 1975 00:00:00 +0530 Mon, 12 Apr 2010 16:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39096 The court held that the Income-tax Officer's order refusing to allow continuation of registration to the assessee-firm under section 184(7) should be considered an order under section 185(1)(b) or 185(3) and is appealable under section 246(j). The court found that the refusal to condone the delay and subsequent refusal to allow continuation of registration effectively amounted to refusing to register the firm, making the order appealable. The decision was made against the revenue with costs. Case-Laws Income Tax Tue, 16 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39096