1969 (6) TMI 7

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icer, City Circle II(1), Coimbatore, dated February 28, 1969. By that order he dismissed an application for registration in Form 11, as well as in Form 11-A, which were filed only on March 3, 1967, on behalf of the assessee-firm. The occasion for the applications were that there was a change in the constitution. The Income-tax Officer felt that, in the absence of any sufficient cause shown, the ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cient cause for the delay. It follows that the applicant, who should have known that the applications were out of time, should satisfy Income-tax Officer that there was sufficient cause for the delay. We do not think that having regard to the terms of the statutory provision which we just now read, the assessee can take up the stand that the Income-tax Officer, before rejecting the applications, m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cant and he is expected to know the law which makes it clear that if the application had not been made within the time specified, it could only be entertained if sufficient cause is shown for the delay to the satisfaction of the Income-tax Officer. The assessee cannot convert his default into an occasion for pleading natural justice asking for an opportunity. On that view the petition is dismissed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X