https://www.taxtmi.com/caselaws?id=67355 Where a firm's registration was refused under section 185(5) on the basis that the assessment had been completed under section 144, that refusal could not stand after the best judgment assessment was set aside and fresh assessment was directed. Once the quantum assessment ceased to operate, the factual foundation for refusing registration disappeared, and the application had to be reconsidered on the revised position. The appellate direction for fresh consideration of the registration request was therefore upheld. en-us Wed, 01 Sep 1982 00:00:00 +0530 Thu, 10 Mar 2011 11:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67355 Where a firm's registration was refused under section 185(5) on the basis that the assessment had been completed under section 144, that refusal could not stand after the best judgment assessment was set aside and fresh assessment was directed. Once the quantum assessment ceased to operate, the factual foundation for refusing registration disappeared, and the application had to be reconsidered on the revised position. The appellate direction for fresh consideration of the registration request was therefore upheld. Case-Laws Income Tax Wed, 01 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67355