1984 (2) TMI 186

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..... al of registration to the assessee firm. 2. The parties have been heard. The assessee firm was in existence and was carrying on the business of commission agents of grains. Though the firm came into existence w.e.f. 24th Oct., 1976, it was closed w.e.f. 31st July, 1977. The previous year of the firm adopted was the year ending with Diwali. For purposes of registration, Form No. 11 was filed by th .....

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..... on to the otherwise genuinely constituted firm because the ITO in refusing registration has not taken any other ground than the application being out of time. 4. We would like to observe that before refusing registration, the assessee was required to be given a notice and now it is well-settled that when such a notice was given for the delay of the type involved in this case the assessee can requ .....

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