9911796707
TMI Blog1977 (4) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... direction to the Income-tax Appellate Tribunal (hereinafter referred to as "the Tribunal") to refer the following two questions : " Whether, on the facts and in the circumstances of the case the Income-tax Officer was justified in refusing to register the firm under section 185(1)(a) while exercising his discretion vested in him under section 185(5) of the Income-tax Act, 1961 ? Whether, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances of the case, such failure on the part of the assessee did not warrant refusal to register the firm. In that view, the Tribunal revised this part of the order of the Income-tax Officer. It is well settled that an appellate court or authority has the same power as the court or authority of the first instance. Though the Income-tax Officer had exercised his discretion in a particular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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