1991 (1) TMI 48 - HC - Income Tax

Summary

The High Court of Allahabad held that an order refusing to condone the delay in filing an application for renewal of registration of a firm is appealable under section 246(1)(j) of the Income-tax Act. This decision was based on a previous court ruling and disagreed with the Orissa High Court's view. The question was answered in favor of the assessee against the Revenue.