1982 (1) TMI 46

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....d on April 19, 1971, a declaration in Form No. 12. for obtaining a continuation of its registration under s. 184(7) of the I.T. Act (hereinafter called " the Act"), along with his return for the assessment year 1970-71. The ITO declined the continuation of registration on the ground that the Form should have been submitted on or before June 30, 1970, that is, before the expiry of the period far fi....

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....orrect in holding that the provisions of section 184(7) as amended by the Taxation Laws Amendment Act, 1970, were not applicable in this case ?" The learned counsel for the revenue has challenged the correctness of the view of the Tribunal on the ground that the amendment being of procedural nature would have retrospective effect. The argument is wholly misconceived because the amendment was expr....