https://www.taxtmi.com/caselaws?id=64690 The Tribunal upheld the Commissioner (A)'s finding and dismissed the Revenue's appeal, ruling in favor of the assessee regarding the renewal of registration for the assessment year 1980-81. The Tribunal found that the Revenue failed to provide sufficient evidence to support the Income Tax Officer's decision to deny renewal based on allegations of a benami business, specifically M/s Pawan Udyog. As there was no challenge to the Commissioner's finding that Pawan Udyog's income should not be included in the assessee's income, the Tribunal concluded that there was no justification for refusing the renewal. en-us Tue, 23 Dec 1986 00:00:00 +0530 Wed, 09 Feb 2011 13:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64690 The Tribunal upheld the Commissioner (A)'s finding and dismissed the Revenue's appeal, ruling in favor of the assessee regarding the renewal of registration for the assessment year 1980-81. The Tribunal found that the Revenue failed to provide sufficient evidence to support the Income Tax Officer's decision to deny renewal based on allegations of a benami business, specifically M/s Pawan Udyog. As there was no challenge to the Commissioner's finding that Pawan Udyog's income should not be included in the assessee's income, the Tribunal concluded that there was no justification for refusing the renewal. Case-Laws Income Tax Tue, 23 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64690