1988 (7) TMI 116

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....eration in this appeal is whether the ITO was justified in refusing continuation registration to the firm. 2. Before we come into the merits of the order regarding the registration, the primary and basic issue to be considered is whether the CIT(A) has erred in entertaining the appeal of the assessee against the draft order proposed and sent to the IAC under s. 144B by the ITO. At the outset, t....

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.... that the proposed draft was not signed by the ITO which was referred to the IAC for approval under s. 144B. Merely because it was forwarded with the conversing letter, which is signed by the ITO, is not sufficient to accept the claim of Shri Ranka that when the forwarding letter was signed, it should be taken that the proposed draft was also signed. According to us, the proposed draft is not an o....