TMI Blog1978 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Income-tax Officer was not justified in refusing to continue registration in view of the provisions of section 186(2) of the Income-tax Act, 1961 ?" The assessee, which is a partnership firm, was granted registration in the year 1965-66. The registration was continuously renewed till 1968-69. For the year 1969-70 it had, within the prescribed time, filed the requisite declaration in Form N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to refuse registration. But, in fact, no such notice was given to the assessee. Both these findings were upheld by the Tribunal. We have heard learned counsel. We find that the finding of the Tribunal is that no not under s. 186(2) was given to the firm and the assessee was not guilty or any contumacious conduct. The ITO was in error in refusing to grant the registration. Further, fourteen days ..... X X X X Extracts X X X X X X X X Extracts X X X X
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