1989 (1) TMI 56

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....d by S. S, SODHI J. -The matter here concerns the refusal by the Income-tax Officer to grant registration to the assessee-firm as sought by it. The Income-tax Officer refused registration to the assessee-firm for the assessment year 1972-73 holding that it had failed to comply with the terms of the notice issued to it under section 142(1) of the Income-tax Act, 1961 (hereinafter referred to ....

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....prevented by any reasonable and sufficient cause from complying with the provisions of section 142(1) of the Act and that the Income-tax Officer had, therefore, rightly exercised his discretion and powers in refusing registration to the assessee. The Tribunal upheld this view. It is in this factual background that the following question came to be referred to this court for its opinion : "Wh....