1992 (11) TMI 17

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....SHNA J.-In this reference under section 256(1), the question of law referred for the opinion of this court is as under "Whether, on the facts and in the circumstances of the case, the Tribunal was in law or on facts justified in directing the Income-tax Officer to consider the assessee firm's claim for registration afresh on the merits and according to law, after allowing it a reasonable opport....

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....ion in Form No. 11-A as being in a wrong form and out of time. The appeal of the assessee failed as the Appellate Assistant Commissioner upheld the order of the Income-tax Officer. The Appellate Tribunal took the view that natural justice required that the Income-tax Officer should have brought to the notice of the assessee that its application was defective and/or out of time and given him an opp....