In the result, all the appeals are allowed for statistical purposes
Bench: Shri R.S. Syal & Shri N.K. Choudhry
171; (g) an order made under clause (b) of sub-section (1) or under sub- section (2) or sub-section (3) or sub-section (5) of section 185 in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992; (h) an order cancelling the registration of a firm under sub-section