https://www.taxtmi.com/caselaws?id=36145 Where an assessee's prescribed application for registration remained pending, the Income-tax Officer was required to decide that application before the firm could be assessed as an unregistered firm. A direction to assess the firm as unregistered without first disposing of the registration request was not valid, and the Tribunal was right to set aside that direction and require assessment only after the registration claim was determined according to law. The issue was answered in favour of the assessee and against the revenue. en-us Mon, 14 Jul 1980 00:00:00 +0530 Fri, 19 Mar 2010 15:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36145 Where an assessee's prescribed application for registration remained pending, the Income-tax Officer was required to decide that application before the firm could be assessed as an unregistered firm. A direction to assess the firm as unregistered without first disposing of the registration request was not valid, and the Tribunal was right to set aside that direction and require assessment only after the registration claim was determined according to law. The issue was answered in favour of the assessee and against the revenue. Case-Laws Income Tax Mon, 14 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36145