https://www.taxtmi.com/caselaws?id=26523 The Court upheld the decisions of the Appellate Assistant Commissioner and the Appellate Tribunal, ruling in favor of the assessee firm against the Revenue. The continuation of registration for the firm was deemed justified, as the declaration for continuation of registration was filed within the extended time granted for filing the return. The Court also held that the extension of time for filing the return covered the filing of the declaration, and the return filed within the extended time was considered valid due to the presumption of extension of time in the absence of a rejection from the Income-tax Officer. en-us Mon, 22 Apr 1985 00:00:00 +0530 Fri, 05 Feb 2010 15:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26523 The Court upheld the decisions of the Appellate Assistant Commissioner and the Appellate Tribunal, ruling in favor of the assessee firm against the Revenue. The continuation of registration for the firm was deemed justified, as the declaration for continuation of registration was filed within the extended time granted for filing the return. The Court also held that the extension of time for filing the return covered the filing of the declaration, and the return filed within the extended time was considered valid due to the presumption of extension of time in the absence of a rejection from the Income-tax Officer. Case-Laws Income Tax Mon, 22 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26523