1996 (7) TMI 105

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..... been referred to this court : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the order passed by the Income-tax Officer was one under section 185 and not under section 184(4) ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that an appeal could be filed against an or .....

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..... ently along with an application for condonation of delay. Since the application was not made in accordance with the provisions of sub-section (4) of section 184 of the Act and the Rules framed thereunder within the period of limitation, the application was rejected against which an appeal was filed. The first appellate authority held that a bare perusal of sub-section (4) of section 184 of the Act .....

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..... t. But the language used in sub-section (4) of section 184 of the Act admittedly does not envisage appeal or revision. It appears that on this analogy, the Appellate Assistant Commissioner denied the right of appeal to the assessee holding that the orders arising out of the provisions of section 184 do not envisage appeal or revision. Shri R. K. Agarwal, learned counsel appearing for the Revenue .....

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