1986 (11) TMI 26

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....the Constitution of India, the assessee tinder the Income-tax Act, 1961 (for short " the Act "), has assailed the decision (annexure-4) of the Commissioner of Income-tax (opposite party No. 1) and has prayed for quashing the same by issue of a writ in the nature of certiorari and to issue such other writ as the Circumstances would demand. The petitioner is a partnership firm. It applied on June....

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....r section 256 of the Act of the said question, this court answered the question by stating that an application for registration which is refused on the ground of delay in exercise of the power under section 184(4) is not appealable. The decision has been reported as New Orissa Traders v. CIT [1977] 107 ITR 553 (Orissa). Following the aforesaid decision, the Appellate Tribunal dismissed the second ....

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....977. If this would have been considered by the Commissioner, he would have applied the principle of section 14 of the Limitation Act, 1963, and would have entertained the revision application to consider the correctness of the order of the assessing officer on its own merits. Approach to authorities having no jurisdiction, in good faith, should have been considered as sufficient cause for delayed ....