Applicability of Sec.184 to assessees of Kashmir Valley in view of disturbed conditions.

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..... upto the assessment year 1992-93 the assessing officers can admit belated applications/declarations for granting/renewal of registration if they are satisfied that the firms were prevented by sufficient cause from furnishing such applications declaration in time. The board has received representations on behalf of the assessees of Kashmir Valley that on account of the disturbed conditions prevail .....

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..... The board has now decided to extend the same for the assessment year 1992-93 also. Further the assessing officers should also condone the delay in filing of the declaration u/s.184(7) for continuation of registration for the assessment years 190-91 to 1992-93 in respect of such Kashmir migrant assessees. 4. The Board has further decided that the above benefit will also be extended to all those .....

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