https://www.taxtmi.com/caselaws?id=56938 The Appellate Tribunal set aside the Commissioner of Income Tax (Appeals)'s order in a case involving assessment for the year 1982-83. The Tribunal emphasized the necessity for determining the true owner of income in protective assessments, citing Lalji Haridas vs. ITO & ANR. The matter was remanded back to the CIT(A) for proper determination. Regarding the refusal of registration to the firm for the same year, the Tribunal found the denial unjustified as the Revenue did not follow the prescribed procedure under Section 186 of the Income Tax Act, 1961. Registration granted for earlier years was directed to continue unless valid reasons for cancellation were established. en-us Wed, 07 Mar 1990 00:00:00 +0530 Tue, 07 Dec 2010 14:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56938 The Appellate Tribunal set aside the Commissioner of Income Tax (Appeals)'s order in a case involving assessment for the year 1982-83. The Tribunal emphasized the necessity for determining the true owner of income in protective assessments, citing Lalji Haridas vs. ITO & ANR. The matter was remanded back to the CIT(A) for proper determination. Regarding the refusal of registration to the firm for the same year, the Tribunal found the denial unjustified as the Revenue did not follow the prescribed procedure under Section 186 of the Income Tax Act, 1961. Registration granted for earlier years was directed to continue unless valid reasons for cancellation were established. Case-Laws Income Tax Wed, 07 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56938