https://www.taxtmi.com/caselaws?id=63591 The Tribunal accepted the assessee's contention, setting aside the ITO's and Appellate Authority's orders and directing the ITO to provide an opportunity to rectify the defect in the registration application. The Tribunal emphasized the importance of complying with procedural requirements under the law, noting that the ITO failed to properly intimate the defect to the assessee as required by section 185(2) of the Income Tax Act. An additional ground raised during the hearing was rejected as belated and requiring further investigation. en-us Wed, 21 Jan 1976 00:00:00 +0530 Mon, 31 Jan 2011 18:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63591 The Tribunal accepted the assessee's contention, setting aside the ITO's and Appellate Authority's orders and directing the ITO to provide an opportunity to rectify the defect in the registration application. The Tribunal emphasized the importance of complying with procedural requirements under the law, noting that the ITO failed to properly intimate the defect to the assessee as required by section 185(2) of the Income Tax Act. An additional ground raised during the hearing was rejected as belated and requiring further investigation. Case-Laws Income Tax Wed, 21 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63591