https://www.taxtmi.com/caselaws?id=65820 Section 185(5) gives the Income-tax Officer discretion to refuse firm registration where assessment is completed under section 144 for non-compliance with notice under section 143(2), but it does not require automatic refusal in every such case. The refusal made mechanically on that basis was unsustainable. On the facts, the appellate authority considered the partnership deed and surrounding circumstances, found no doubt about the firm's genuineness, and held that the required formalities had been substantially complied with. Registration for the immediately following year on the same deed further supported the conclusion that registration for the assessment year 1977-78 was justified. en-us Thu, 21 Jan 1988 00:00:00 +0530 Fri, 18 Feb 2011 18:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65820 Section 185(5) gives the Income-tax Officer discretion to refuse firm registration where assessment is completed under section 144 for non-compliance with notice under section 143(2), but it does not require automatic refusal in every such case. The refusal made mechanically on that basis was unsustainable. On the facts, the appellate authority considered the partnership deed and surrounding circumstances, found no doubt about the firm's genuineness, and held that the required formalities had been substantially complied with. Registration for the immediately following year on the same deed further supported the conclusion that registration for the assessment year 1977-78 was justified. Case-Laws Income Tax Thu, 21 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65820