https://www.taxtmi.com/caselaws?id=26024 The High Court held that the appeal by the assessee before the Appellate Assistant Commissioner was maintainable based on precedent. However, the Court ruled against allowing the continuation of registration to the firm due to failure to file the application for registration on time and lack of valid reasons for the delay. The Court emphasized the importance of complying with statutory requirements for obtaining registration benefits. The Court's decision favored the assessee on the appeal's maintainability but favored the Revenue on the issue of continuation of registration to the firm. en-us Fri, 20 Mar 1987 00:00:00 +0530 Tue, 02 Feb 2010 13:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26024 The High Court held that the appeal by the assessee before the Appellate Assistant Commissioner was maintainable based on precedent. However, the Court ruled against allowing the continuation of registration to the firm due to failure to file the application for registration on time and lack of valid reasons for the delay. The Court emphasized the importance of complying with statutory requirements for obtaining registration benefits. The Court's decision favored the assessee on the appeal's maintainability but favored the Revenue on the issue of continuation of registration to the firm. Case-Laws Income Tax Fri, 20 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26024