https://www.taxtmi.com/caselaws?id=62492 Continuation of registration for the assessment year 1983-84 could not be refused merely because the grant of registration for 1981-82 was still pending. The firm had filed the prescribed application, it was properly verified, and there was no dispute about acknowledgment or any change in the firm's constitution. Each assessment year must be considered on its own facts, and a pending issue for an earlier year does not automatically control the later year, though the revenue may examine genuineness separately where warranted. On that basis, continuation of registration for 1983-84 was upheld and the objection based on the pending 1981-82 matter was rejected. en-us Tue, 07 Nov 1989 00:00:00 +0530 Thu, 20 Jan 2011 10:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62492 Continuation of registration for the assessment year 1983-84 could not be refused merely because the grant of registration for 1981-82 was still pending. The firm had filed the prescribed application, it was properly verified, and there was no dispute about acknowledgment or any change in the firm's constitution. Each assessment year must be considered on its own facts, and a pending issue for an earlier year does not automatically control the later year, though the revenue may examine genuineness separately where warranted. On that basis, continuation of registration for 1983-84 was upheld and the objection based on the pending 1981-82 matter was rejected. Case-Laws Income Tax Tue, 07 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62492