https://www.taxtmi.com/caselaws?id=284033 Refusal to renew registration under section 23(4) of the Indian Income-tax Act, 1922 was held to be a discretionary order subject to independent appellate scrutiny. The appellate authority could examine whether relevant circumstances were considered and whether that discretion was exercised on proper judicial principles, even though the best judgment assessment under section 23(4) had been upheld and the section 27 application had failed. The right of appeal against refusal to register was therefore independent of the challenge to the assessment, and the contrary view of the Tribunal was unsustainable. en-us Wed, 22 Jan 1964 00:00:00 +0530 Thu, 24 Oct 2019 11:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284033 Refusal to renew registration under section 23(4) of the Indian Income-tax Act, 1922 was held to be a discretionary order subject to independent appellate scrutiny. The appellate authority could examine whether relevant circumstances were considered and whether that discretion was exercised on proper judicial principles, even though the best judgment assessment under section 23(4) had been upheld and the section 27 application had failed. The right of appeal against refusal to register was therefore independent of the challenge to the assessment, and the contrary view of the Tribunal was unsustainable. Case-Laws Income Tax Wed, 22 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284033