https://www.taxtmi.com/caselaws?id=59266 A single consolidated appeal was maintainable where the assessee challenged both the assessment order under section 143(3) and the refusal of registration under section 185 arising from the same proceedings. The appellate framework under section 246, read with rule 45 and Form No. 35, permitted both matters to be raised in one appeal, so dismissal of the appeal as incompetent could not stand. The Appellate Assistant Commissioner's dismissal was set aside and the matter was restored for decision on merits. en-us Sat, 31 Jul 1982 00:00:00 +0530 Mon, 27 Dec 2010 15:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59266 A single consolidated appeal was maintainable where the assessee challenged both the assessment order under section 143(3) and the refusal of registration under section 185 arising from the same proceedings. The appellate framework under section 246, read with rule 45 and Form No. 35, permitted both matters to be raised in one appeal, so dismissal of the appeal as incompetent could not stand. The Appellate Assistant Commissioner's dismissal was set aside and the matter was restored for decision on merits. Case-Laws Income Tax Sat, 31 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59266