2004 (7) TMI 54

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.... the facts and in the circumstances of the case, the Tribunal is justified in law in allowing registration to the assessee-firm whereas the assessee-firm itself had filed a return in the status of URF, and this case was of fresh registration of the firm?" The assessee-firm filed a return of income for the assessment year 1990-91 in the status of URF. During the course of assessment proceedings ....

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.... as under: "The learned Authorised Representative of the assessee has contended that the Assessing Officer took the status of the assessee as URP simply on the technical ground that the requisite forms were not furnished in due time. He has contended that the learned Commissioner of Income-tax (Appeals) refusal to condone the delay in furnishing of requisite forms in due time and thereby confir....

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.... the same is also registered with the Registrar of Firms and with various other Government Departments as contractor. He has cited in CIT v. Sitaram Bhagwandas [1976] 102 ITR 560 (Patna) and Kodan Das Kishan Das v. ITO [1980] 10 TTJ 80 (Jaipur). He has also contended that the provisions are directory and not mandatory. He has also contended that at the time of constitution of the firm the assessee....