1983 (7) TMI 23 - HC - Income Tax

Summary

The High Court of Madhya Pradesh upheld the decision of the Appellate Tribunal to allow continuation of registration for a firm under section 184(7) of the Income Tax Act, 1961. The Tribunal found sufficient grounds for condonation of delay, overriding the ITO's rejection. The Court ruled that the appeal was competent, and no substantial question of law arose. The parties were directed to bear their own costs. (Case citation: 1983 (7) TMI 23 - Madhya Pradesh High Court)