1987 (7) TMI 72

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....erein. The respondent is a firm. It is an assessee to income-tax. The matter relates to the assessment year 1981-82. For the year 1980-81, the Income-tax Officer, after notice to the assessee-firm, cancelled the registration. For the assessment year 1981-82, the respondent was assessed as an unregistered firm. The recalcitrant conduct of the assessee in courting ex parte assessment was noticed by ....

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....egistration. The appeal was allowed. The Revenue filed an application under section 256(1) of the Income-tax Act. The contumacious conduct of the assessee in not filing returns year after year was highlighted. Moreover, the plea of the Revenue was that the decision of this court in C. K. Abdul Khader & Co.'s case [1983] 141 ITR 159 will not apply to the facts of this case, but, on the other hand, ....

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....l the authorities have categorically found that the assessee has invited the assessment under section 144 of the Act. There was such failure on his part as to invoke section 144. The Appellate Tribunal further found that the registration was cancelled mechanically and this is not permissible in view of the decision of this court in C. K. Abdul Khader & Co.s case [1983] 141 ITR 159. On the other ha....