https://www.taxtmi.com/caselaws?id=18658 Where the Agricultural Income-tax Act and Rules provide a distinct decision-making process for registration of a sub-partnership, the assessing authority must pass a separate written order on the registration application and communicate it to the applicant. Rule 4(2) requires a written refusal and copy to the applicant when registration is declined, and Rule 7 similarly contemplates a written order on rejection. The availability of a separate appeal against refusal of registration reinforces that registration and assessment are separate matters, even if both are dealt with in a composite assessment order. The answer is stated to be in the affirmative, favouring the assessee. en-us Tue, 23 Jan 1996 00:00:00 +0530 Sat, 31 Oct 2009 11:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18658 Where the Agricultural Income-tax Act and Rules provide a distinct decision-making process for registration of a sub-partnership, the assessing authority must pass a separate written order on the registration application and communicate it to the applicant. Rule 4(2) requires a written refusal and copy to the applicant when registration is declined, and Rule 7 similarly contemplates a written order on rejection. The availability of a separate appeal against refusal of registration reinforces that registration and assessment are separate matters, even if both are dealt with in a composite assessment order. The answer is stated to be in the affirmative, favouring the assessee. Case-Laws Income Tax Tue, 23 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18658