https://www.taxtmi.com/caselaws?id=24068 The High Court held that the Income-tax Officer was not required to provide an opportunity of being heard before rejecting a belated application for firm registration under Section 184(4) of the Income-tax Act. The Court emphasized the duty of the assessee to file the application within the specified time and show sufficient cause for any delay. The decision aligned with the views of certain High Courts, stating that the responsibility to demonstrate sufficient cause for delay rests with the assessee, not the Income-tax Officer. Therefore, the Tribunal's decision to set aside the Appellate Assistant Commissioner's order and remand the matter to the Income-tax Officer was deemed incorrect. en-us Tue, 10 Jan 1989 00:00:00 +0530 Sat, 16 Jan 2010 14:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24068 The High Court held that the Income-tax Officer was not required to provide an opportunity of being heard before rejecting a belated application for firm registration under Section 184(4) of the Income-tax Act. The Court emphasized the duty of the assessee to file the application within the specified time and show sufficient cause for any delay. The decision aligned with the views of certain High Courts, stating that the responsibility to demonstrate sufficient cause for delay rests with the assessee, not the Income-tax Officer. Therefore, the Tribunal's decision to set aside the Appellate Assistant Commissioner's order and remand the matter to the Income-tax Officer was deemed incorrect. Case-Laws Income Tax Tue, 10 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24068