1983 (7) TMI 23

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....e made by the Income-tax Appellate Tribunal, Jabalpur, under s. 256(1) of the I.T. Act. The question referred is "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in directing the ITO to allow continuation of registration under s. 184(7) of the I.T. Act, 1961, when no appeal lies against the order refusing to allow continuation of registrat....

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.... the firm was granted and now, therefore, the only question is about continuance. It is not in dispute that allowing continuance of registration under s. 184(7) of the I.T. Act, 1961 is appealable and, therefore, if the appeal is competent, the Appellate Tribunal is competent to consider whether the reasons stated for condonation of delay are good or bad and it appears that the Appellate Tribun....