R.A. Sharma, J. - (1.) Under Section 256(2) of the Income-tax Act, 1961, the following question has been stated by the Tribunal; "Whether, on the facts and in the circumstances of the case, the Income-tax Officer's order was covered by Section 184(4) or Section 185 of the Income-tax Act, 1961, so as to be appealable ?"
(2.) In view of the Division Bench decision of this court in CIT v. Nagarmal Bisheshar Lal [1991] 190 ITR 468, the question referred must be answered in the following words : "The order of the Income-tax Officer refusing to condone the delay in filing the application for registration of the firm is appealable inasmuch as in fact, it amounts to refusing to register the firm and thus falls under Section 185(1)(b) which is expressly made appealable."
(3.) The question is answered accordingly. No costs.;