https://www.taxtmi.com/caselaws?id=25801 The High Court affirmed the Tribunal's decision that the Income-tax Officer's order refusing registration was made under section 185(5) of the Income-tax Act, 1961. The Court found that the initial refusal order clearly cited section 185(5) and provided reasons for the denial based on doubts about the firm's genuineness. The subsequent registration granted without addressing the earlier refusal validated the original decision. Consequently, the Court ruled against the assessee, awarding costs to the Revenue, including counsel fees. en-us Mon, 16 Dec 1985 00:00:00 +0530 Mon, 01 Feb 2010 10:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25801 The High Court affirmed the Tribunal's decision that the Income-tax Officer's order refusing registration was made under section 185(5) of the Income-tax Act, 1961. The Court found that the initial refusal order clearly cited section 185(5) and provided reasons for the denial based on doubts about the firm's genuineness. The subsequent registration granted without addressing the earlier refusal validated the original decision. Consequently, the Court ruled against the assessee, awarding costs to the Revenue, including counsel fees. Case-Laws Income Tax Mon, 16 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25801