https://www.taxtmi.com/caselaws?id=63595 The Tribunal set aside the assessment orders for the assessment years 1970-71 and 1971-72, directing the Income Tax Officer to address the registration application separately before making any assessment decisions. Emphasizing the statutory requirement for a separate order on registration, the Tribunal highlighted that without registration, the entity could not be treated as a registered firm. The decision allowed the assessee the opportunity to present arguments on the genuineness of the firm objectively before the ITO, ensuring a fair consideration of the registration application. en-us Wed, 21 Jan 1976 00:00:00 +0530 Tue, 01 Feb 2011 10:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63595 The Tribunal set aside the assessment orders for the assessment years 1970-71 and 1971-72, directing the Income Tax Officer to address the registration application separately before making any assessment decisions. Emphasizing the statutory requirement for a separate order on registration, the Tribunal highlighted that without registration, the entity could not be treated as a registered firm. The decision allowed the assessee the opportunity to present arguments on the genuineness of the firm objectively before the ITO, ensuring a fair consideration of the registration application. Case-Laws Income Tax Wed, 21 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63595