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2004 (8) TMI 10 - ALLAHABAD HIGH COURTAppeal to Commissioner - "Whether Tribunal was justified in entertaining the appeal against refusal of registration when no separate order under section 185 was passed by the Income-tax Officer?" - "Under section 246 of the Income-tax Act, 1961 read with rule 45 of the Income-tax Rules, 1962, and Form No. 35 prescribed under the Rules, where an assessee challenges before the Appellate Assistant Commissioner both a best judgment assessment under section 143 and an order refusing registration under section 185 relating to more than one assessment year, a single consolidated appeal against the order of assessment as well as the orders refusing registration or renewal of registration is valid." – held that a single appeal was maintainable against the order of assessment and refusal to grant registration. - we answer the question of law referred to us in the negative, i.e., in favour of the assessee
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