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<h1>ITAT upholds assessee's registration under IT Act despite assessment under section 144</h1> The Revenue's appeal against the CIT(A)'s order for the assessment year 1977-78 was dismissed by ITAT GAUHATI. The Tribunal upheld the CIT(A)'s decision ... - The appeal by the Revenue against the order of the CIT(A) for the assessment year 1977-78 was dismissed by the Appellate Tribunal ITAT GAUHATI. The CIT(A) held that the assessee was entitled to registration under section 185 of the IT Act, 1961, despite assessment under section 144. The Tribunal upheld the CIT(A)'s decision, stating that refusal of registration is not automatic under section 144 and that the genuineness of the firm was not in doubt.