https://www.taxtmi.com/caselaws?id=38231 Section 185(5) confers discretionary power on the Income-tax Officer, and an appellate authority may independently reappreciate the matter and substitute its own discretion. Where the Tribunal has done so, a question on whether the Income-tax Officer exercised that discretion properly does not arise from the Tribunal's order for reference. The Tribunal's conclusion will nevertheless be sustained if supported by relevant material, including procedural facts such as notices issued, assessment completed within a short period, and other surrounding circumstances showing that refusal to register the firm was not justified. en-us Wed, 20 Apr 1977 00:00:00 +0530 Mon, 05 Apr 2010 11:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38231 Section 185(5) confers discretionary power on the Income-tax Officer, and an appellate authority may independently reappreciate the matter and substitute its own discretion. Where the Tribunal has done so, a question on whether the Income-tax Officer exercised that discretion properly does not arise from the Tribunal's order for reference. The Tribunal's conclusion will nevertheless be sustained if supported by relevant material, including procedural facts such as notices issued, assessment completed within a short period, and other surrounding circumstances showing that refusal to register the firm was not justified. Case-Laws Income Tax Wed, 20 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38231