https://www.taxtmi.com/caselaws?id=61101 The Tribunal allowed the continuation of registration for the assessee firm for the assessment year 1974-75, despite the delay in filing the declaration. The AAC's decision to condone the delay was upheld, citing inadvertence by the counsel as the reason for the delay, without any fraudulent intent. The Tribunal held that an appeal can be made against an order under s. 184(7) by the ITO, rejecting the Revenue's arguments against the sufficiency of the explanation for the delay. en-us Wed, 15 Nov 1978 00:00:00 +0530 Mon, 10 Jan 2011 18:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61101 The Tribunal allowed the continuation of registration for the assessee firm for the assessment year 1974-75, despite the delay in filing the declaration. The AAC's decision to condone the delay was upheld, citing inadvertence by the counsel as the reason for the delay, without any fraudulent intent. The Tribunal held that an appeal can be made against an order under s. 184(7) by the ITO, rejecting the Revenue's arguments against the sufficiency of the explanation for the delay. Case-Laws Income Tax Wed, 15 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61101