https://www.taxtmi.com/caselaws?id=29171 Refusal of registration under section 23(4) of the Indian Income-tax Act, 1922 was justified where the assessee deliberately failed to comply with a notice under section 22(4) by withholding called-for books of account. The court treated the default as substantive and contumacious, not a mere technical lapse, and held that the discretion to deny registration had to be exercised on relevant considerations. Reliance on the smallness of the income involved, penalty proceedings, or conflicting findings in other assessment matters was irrelevant. The appellate authority was therefore wrong to disregard the deliberate non-compliance and to interfere with the refusal of registration. en-us Thu, 13 Apr 1978 00:00:00 +0530 Thu, 11 Mar 2010 12:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29171 Refusal of registration under section 23(4) of the Indian Income-tax Act, 1922 was justified where the assessee deliberately failed to comply with a notice under section 22(4) by withholding called-for books of account. The court treated the default as substantive and contumacious, not a mere technical lapse, and held that the discretion to deny registration had to be exercised on relevant considerations. Reliance on the smallness of the income involved, penalty proceedings, or conflicting findings in other assessment matters was irrelevant. The appellate authority was therefore wrong to disregard the deliberate non-compliance and to interfere with the refusal of registration. Case-Laws Income Tax Thu, 13 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29171