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TMI Blog1990 (9) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... o as "the Act"). A statement of case has been made to this court having been called for on the following question of law: "Whether, on the facts and in the circumstances of the case, the view taken by the learned Tribunal that the appeal before the Assistant Commissioner is not maintainable against an order passed under section 184(4) of the Act is correct?" The assessee is a partnership firm wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso been published in the bulletin of Ganjam Chamber of Commerce. The partnership deed in original along with Form No. 11A was filed in due time for its registration by its previous authorised representative. Since the same was not available on the record, to complete the record, the assessee filed a duplicate copy of the deed along with a true copy of Form No. 11A duly signed by all the partners. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 184(4) and, even accepting the duplicate to be an application as required under the Act. The Appellate Assistant Commissioner held that there is no material to be satisfied that the firm was prevented by sufficient cause from making an application before the end of the previous year as required under section 184(4) of the Act. On this finding, the appeal having been dismissed, the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Orissa) ; CIT v. Pohop Singh Rice Mill [1981] 132 ITR 390 ; [1980] ILR 2 Cut 136 and in S. J. C. No. 65 of 1982 decided on 12.9.1990, B. J. Bhambhani v. CIT [1991] 190 ITR 480, this court has held that no appeal lies against an order expressing not to accept a declaration furnished under section 184(7) of the Act beyond the period allowed without sufficient cause since the same is not one under s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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