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The Revenue appealed against the AAC's order allowing continuation of registration for the asst. yr. 1983-84 while registration for 1981-82 was pending. The AAC found the firm genuine and proper for the assessment year under appeal, directing registration. The Tribunal dismissed the Revenue's appeal, stating separate consideration for each assessment year. (Case: Appellate Tribunal ITAT CUTTACK, Citation: 1989 (11) TMI 85 - ITAT CUTTACK, Member: T. A. BUKTE)
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