https://www.taxtmi.com/caselaws?id=28880 The court quashed the ITO's order refusing registration of the firm under Section 185(5) of the Income Tax Act, emphasizing that refusal of registration should not automatically follow an ex parte assessment. The court directed the ITO to reconsider the registration issue, urging the exercise of judicial discretion based on relevant materials. The petitioner's plea was partially allowed, with each party bearing their own costs. en-us Mon, 21 Jun 1982 00:00:00 +0530 Mon, 08 Mar 2010 13:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28880 The court quashed the ITO's order refusing registration of the firm under Section 185(5) of the Income Tax Act, emphasizing that refusal of registration should not automatically follow an ex parte assessment. The court directed the ITO to reconsider the registration issue, urging the exercise of judicial discretion based on relevant materials. The petitioner's plea was partially allowed, with each party bearing their own costs. Case-Laws Income Tax Mon, 21 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28880