1987 (4) TMI 106

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..... s, said to be question of law, arising out of its order dt. 25th July, 1986 in ITA No. 80/Chandi/85, for opinion of the High Court under s. 256 (1) "1. Whether, on the facts and in the circumstances the case, the Tribunal was right in law in holding that the assessment framed under s. 143 (1) becomes non est when reopened under s. 143(2)(a)? 2. Whether on the facts and in the circumstances of .....

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..... the reopened proceedings, the assessee's contention was that an application for continuation of registration had already been given by the assessee but to avoid any further complication, the assessee had put in another application for continuation of registration and prayed for condonation of delay in filing of the same. The ITO rejected the assessee's prayer and again assessed the assessee as an .....

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..... Tribunal had held that the partners of the assessee firm had already been assessed on the income from the firm and, therefore, registration could not ordinarily be refused to it. All these are facts regarding which there is no controversy. Only on a technical ground that the assessee had put in an application for continuation of registration after an assessment had already been made under s. 143(1 .....

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