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2009 (8) TMI 56 - ALLAHABAD HIGH COURTRegistration of Partnership Firm – Renewal - opportunity of being heard – AO refused to renew registration without issuing show cause notice and without affording any opportunity of being heard to the assessee for explaining the delay in furnishing the declaration within the specified time contemplated U/s 184 (7) – ITAT upheld the order of AO – Held that It will be appreciated that, even if an application is filed before the Income-tax Officer which prima facie appears to be out of time, the Income-tax Officer cannot straightaway reject it or refuse to entertain it. He will have to give an opportunity to the assessee to show cause as to how it can be entertained. Sometimes, even his impression that there is delay may itself be shown to be wrong. If the assessee satisfies the Income-tax Officer that there was sufficient cause, then the application has to be entertained by the Income-tax Officer
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