https://www.taxtmi.com/caselaws?id=56682 The Tribunal dismissed the assessee's appeal challenging the rejection of registration for M/s. Om Prakash Agrawal, citing lack of evidence of Ram Gopal's active involvement. However, the Rs. 1,100 addition was deemed unjustified and deleted. The department's appeal against the annulment of the assessment on the firm was dismissed as the income had already been assessed in Om Prakash's hands. Therefore, the Tribunal affirmed the annulment of the assessment on the firm, partially allowing the appeal on the Rs. 1,100 addition. en-us Sat, 15 Jan 1977 00:00:00 +0530 Mon, 06 Dec 2010 13:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56682 The Tribunal dismissed the assessee's appeal challenging the rejection of registration for M/s. Om Prakash Agrawal, citing lack of evidence of Ram Gopal's active involvement. However, the Rs. 1,100 addition was deemed unjustified and deleted. The department's appeal against the annulment of the assessment on the firm was dismissed as the income had already been assessed in Om Prakash's hands. Therefore, the Tribunal affirmed the annulment of the assessment on the firm, partially allowing the appeal on the Rs. 1,100 addition. Case-Laws Income Tax Sat, 15 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56682