https://www.taxtmi.com/caselaws?id=20981 The Appellate Assistant Commissioner's decision to quash the assessment order under section 144 was upheld by the Tribunal. The Tribunal clarified that the Income-tax Officer cannot refuse registration while making an assessment under section 144. Separate appeals are required for assessment and refusal of registration. The High Court held that the registration issue can be considered in an order under section 144 but emphasized the need for separate appeals when challenging both assessment correctness and refusal of registration. The Tribunal was directed to reassess the registration aspect in further proceedings under section 260 of the Act. en-us Mon, 08 Feb 1993 00:00:00 +0530 Wed, 18 Nov 2009 13:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20981 The Appellate Assistant Commissioner's decision to quash the assessment order under section 144 was upheld by the Tribunal. The Tribunal clarified that the Income-tax Officer cannot refuse registration while making an assessment under section 144. Separate appeals are required for assessment and refusal of registration. The High Court held that the registration issue can be considered in an order under section 144 but emphasized the need for separate appeals when challenging both assessment correctness and refusal of registration. The Tribunal was directed to reassess the registration aspect in further proceedings under section 260 of the Act. Case-Laws Income Tax Mon, 08 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20981