1995 (10) TMI 38

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....ection 256(1) of the Income-tax Act, 1961, by which the following question has been referred to us for our opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the order of the Commissioner of Income-tax dated February 4, 1975, was void ab initio and that the Appellate Assistant Commissioner did not derive legal authority from it to ....

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....ssment was made under section 23(4) of the Indian Income-tax Act, 1922. The assessee appealed against both the order under section 23(4) and the order under section 26A refusing renewal of registration. The order under section 23(4) was cancelled by the Appellate Assistant Commissioner by his order dated January 5, 1968. The appeal filed against the order under section 26A, however, was rejected b....

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....hat he should condone the delay and consider the appeal regarding registration on the merits. It appears that the Commissioner of Income-tax attention was not drawn to the order of the Tribunal by which the appeal had been dismissed on the ground of limitation. The Appellate Assistant Commissioner in compliance with the aforesaid order of the Commissioner reheard the appeal on the merits and direc....