https://www.taxtmi.com/caselaws?id=37017 The High Court of Kerala ruled in favor of the department, upholding the correctness of the assessment as an unregistered firm for the assessment year 1969-70. The court determined that the refusal of registration was part of the assessment proceedings and allowed a separate appeal, rejecting the department's arguments under sections 184(4) and 185(1)(b) of the Income-tax Act, 1961. Despite the assessee's belated application submission, the court found it non-compliant with statutory provisions, leading to the department's appeal being allowed. The judgment did not award costs and directed the forwarding of a copy to the Income-tax Appellate Tribunal, Cochin Bench. en-us Thu, 05 Jul 1979 00:00:00 +0530 Fri, 26 Mar 2010 10:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37017 The High Court of Kerala ruled in favor of the department, upholding the correctness of the assessment as an unregistered firm for the assessment year 1969-70. The court determined that the refusal of registration was part of the assessment proceedings and allowed a separate appeal, rejecting the department's arguments under sections 184(4) and 185(1)(b) of the Income-tax Act, 1961. Despite the assessee's belated application submission, the court found it non-compliant with statutory provisions, leading to the department's appeal being allowed. The judgment did not award costs and directed the forwarding of a copy to the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Thu, 05 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37017