https://www.taxtmi.com/caselaws?id=68913 The ITAT found that the appeal against the assessee being assessed as an unregistered firm was maintainable under section 246(c) of the IT Act. The ITAT remanded the case back to the AAC for reevaluation, emphasizing the importance of proper examination of evidence. The ITAT declined to admit additional grounds of appeal, treating the appeal as partially allowed and restoring it to the AAC for fresh disposal based on the merits of the claim regarding the timely filing of the registration application. en-us Thu, 15 Mar 1979 00:00:00 +0530 Sat, 02 Apr 2011 13:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68913 The ITAT found that the appeal against the assessee being assessed as an unregistered firm was maintainable under section 246(c) of the IT Act. The ITAT remanded the case back to the AAC for reevaluation, emphasizing the importance of proper examination of evidence. The ITAT declined to admit additional grounds of appeal, treating the appeal as partially allowed and restoring it to the AAC for fresh disposal based on the merits of the claim regarding the timely filing of the registration application. Case-Laws Income Tax Thu, 15 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68913