https://www.taxtmi.com/caselaws?id=61436 An order refusing continuation of firm registration under section 184(7) was treated as an order effectively refusing registration, so the first appellate authority had jurisdiction to hear the appeal. A Form No. 12 sent under certificate of posting was regarded, with surrounding circumstances, as sufficient to raise a presumption of dispatch and possible receipt by the department. Where the genuineness of the firm was not in doubt, the proper course was to process renewal of registration or, if the form was missing from the record, allow the assessee an opportunity to cure the defect before adverse treatment as an unregistered firm. en-us Fri, 09 Feb 1990 00:00:00 +0530 Wed, 12 Jan 2011 16:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61436 An order refusing continuation of firm registration under section 184(7) was treated as an order effectively refusing registration, so the first appellate authority had jurisdiction to hear the appeal. A Form No. 12 sent under certificate of posting was regarded, with surrounding circumstances, as sufficient to raise a presumption of dispatch and possible receipt by the department. Where the genuineness of the firm was not in doubt, the proper course was to process renewal of registration or, if the form was missing from the record, allow the assessee an opportunity to cure the defect before adverse treatment as an unregistered firm. Case-Laws Income Tax Fri, 09 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61436