https://www.taxtmi.com/caselaws?id=61396 The Tribunal upheld the decision allowing continuation of registration to the assessee despite the assessment being reopened under s. 143(2)(a). The Tribunal emphasized that denial of registration on technical grounds was unwarranted for a genuine firm and exercised discretion in condoning delays in filing the application. The judgment underscored the importance of assessing the substance of the case rather than focusing solely on technicalities, leading to the dismissal of the reference application. en-us Mon, 27 Apr 1987 00:00:00 +0530 Wed, 12 Jan 2011 15:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61396 The Tribunal upheld the decision allowing continuation of registration to the assessee despite the assessment being reopened under s. 143(2)(a). The Tribunal emphasized that denial of registration on technical grounds was unwarranted for a genuine firm and exercised discretion in condoning delays in filing the application. The judgment underscored the importance of assessing the substance of the case rather than focusing solely on technicalities, leading to the dismissal of the reference application. Case-Laws Income Tax Mon, 27 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61396