1996 (4) TMI 63

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....the Income-tax Act, 1961, at the instance of the assessee. The following question of law has been referred by the Tribunal for answer by this court : " On the facts and in the circumstances of the case, whether the Appellate Tribunal was right in holding that there was no sufficient compliance with the provisions of section 184(7) of the Income-tax Act for granting the renewal of registration p....

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....Aggrieved by the order of the Income-tax Officer, the assessee approached the Appellate Assistant Commissioner who allowed the appeal of the assessee. The Revenue filed a second appeal before the Tribunal and the Tribunal set aside the order of the Appellate Assistant Commissioner and maintained the order of the Income-tax Officer. Hence, the assessee made an application to the Tribunal for refere....

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....laration under section 184(7)-- A declaration under section 184(7) of the Income-tax Act for continuance of registration has to be furnished by a firm along with its return of total income. If the return of income is delayed and no ex parte assessment is made by the Income-tax Officer under section 144 of the Income-tax Act, the declaration filed along with the belated return would constitute s....

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....icers may, therefore, be instructed that the procedure under section 185(2) should also be followed with regard to defective declarations under section 184(7). " As per this circular, it is apparent that belated filing of declaration in Form No. 12 under section 184(7) of the Act could be treated to be innocuous if that declaration is filed along with the belated return and the assessment has n....