1987 (5) TMI 18

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....referred as " the Act "). The question referred to us is as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order of the Income-tax Officer refusing to continue the registration of the firm under section 184(7) of the Income-tax Act is appealable ? " This reference is concluded by the two Division Bench decisions of this cour....