https://www.taxtmi.com/caselaws?id=24657 The assessee-firm's non-production of account books did not justify refusal of registration where the appellate authority accepted the explanation that the books were not in its custody at the relevant time. On that factual finding, the basis for assessment under section 144 of the Income-tax Act, 1961 fell away, and there was no ground to deny registration under section 185(1)(b) or section 185(5). The Andhra Pradesh HC noted that the appellate authority and Tribunal had recorded concurrent findings of adequate justification for non-production, and upheld the direction to grant registration for the assessment year 1977-78. en-us Tue, 28 Jun 1988 00:00:00 +0530 Thu, 21 Jan 2010 15:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24657 The assessee-firm's non-production of account books did not justify refusal of registration where the appellate authority accepted the explanation that the books were not in its custody at the relevant time. On that factual finding, the basis for assessment under section 144 of the Income-tax Act, 1961 fell away, and there was no ground to deny registration under section 185(1)(b) or section 185(5). The Andhra Pradesh HC noted that the appellate authority and Tribunal had recorded concurrent findings of adequate justification for non-production, and upheld the direction to grant registration for the assessment year 1977-78. Case-Laws Income Tax Tue, 28 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24657