1958 (3) TMI 75

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....2-53, the Income-tax Officer, Vijayawada, assessed the petitioner on the 28th June, 1953, and determined its loss in a sum of Rs. 100980/-. In making the assessment the officer treated the petitioner as an unregistered firm on the ground that it did not file an application for registration. Aggrieved by the said order, the petitioner preferred an appeal before the Appellate Assistant Commissioner of Income-tax who by his order dated the 17th September, 1954, set aside the assessment and directed the Income-tax Officer to receive a duplicate application for registration from the petitioner and to deal with it according to law. By the time the appeal was disposed of, the officer who made the assessment was succeeded by another. The succeeding....

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....fficer to treat the firm as a registered firm. 5. In his order, at the very outset, the Appellate Assistant Commissioner stated: "The appeal is against the non-registering of the firm." 6. It was alleged before him that an application for registration of the firm was actually filed on the 28th February 1953 but that it was not considered. On a consideration of the circumstances-placed before him, the Appellate Assistant Commissioner was satisfied that there was an application for registration and the completion of the assessment without considering that application was illegal. He, therefore, set aside the assessment and directed the Income-tax Officer to receive a duplicate application for registration and to deal with it ac....