https://www.taxtmi.com/caselaws?id=70783 The Tribunal allowed the revenue's appeal, overturning the CIT (Appeals)'s decision and reinstating the Assessing Officer's grant of registration to the firm. The Tribunal emphasized that the AO had correctly followed procedures and that all statutory requirements for registration were fulfilled. Additionally, the Tribunal rejected the CIT (Appeals)'s reasoning that taxing the firm as an 'unregistered firm' was in the interest of revenue, stating that denying registration to a genuine firm solely for potential revenue loss was legally incorrect. en-us Mon, 31 May 1999 00:00:00 +0530 Tue, 19 Apr 2011 12:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70783 The Tribunal allowed the revenue's appeal, overturning the CIT (Appeals)'s decision and reinstating the Assessing Officer's grant of registration to the firm. The Tribunal emphasized that the AO had correctly followed procedures and that all statutory requirements for registration were fulfilled. Additionally, the Tribunal rejected the CIT (Appeals)'s reasoning that taxing the firm as an 'unregistered firm' was in the interest of revenue, stating that denying registration to a genuine firm solely for potential revenue loss was legally incorrect. Case-Laws Income Tax Mon, 31 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70783