Applicability of Sec.184 to assessees of Kashmir Valley in view of disturbed conditions.

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.... of the I.T.Act as they stood for and upto the assessment year 1992-93 the assessing officers can admit belated applications/declarations for granting/renewal of registration if they are satisfied that the firms were prevented by sufficient cause from furnishing such applications declaration in time. The board has received representations on behalf of the assessees of Kashmir Valley that on accoun....