1991 (1) TMI 57

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....:- 31-1-1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. P. JEEVAN REDDY., R. A. SHARMA&nbsp; JUDGMENT R. A. SHARMA J. -Under section 256 (2) of the Income-tax Act, 1961, the following questio....

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....s : "The order of the Income-tax Officer refusing to condone the delay in filing the application for registration of the firm is appealable inasmuch as in fact, it amounts to refusing to register t....