1996 (3) TMI 1 - SCH - Income Tax

Income from Undisclosed Sources - held that appeal filed by the assessee before the Appellate Assistant Commissioner against refusal to continue registration under section 184(7) is maintainable

Summary

The Supreme Court dismissed the appeal citing a previous decision in CIT v. Ashoka Engineering Co. The appeal questioned the maintainability of an appeal filed by an assessee against refusal to continue registration under section 184(7) of the Income-tax Act. The court held that such an appeal is maintainable, affirming the Tribunal's decision. The appeal was dismissed with no costs.