1982 (1) TMI 46

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by S. P. GOYAL J.-The assessee submitted 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....circumstances of the case, the Tribunal is correct 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 whol....