1991 (1) TMI 57 - HC - Income Tax

Summary

The High Court of Allahabad ruled that the Income-tax Officer's order refusing to condone the delay in filing the application for registration of the firm is appealable under section 185(1)(b) of the Income-tax Act, 1961. The decision was based on a previous Division Bench ruling in CIT v. Nagarmal Bisheshar Lal [1991] 190 ITR 468.