2009 (8) TMI 56

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....question of law under Section 256 (1) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') for opinion to this Court:- "(1) Whether the Tribunal was legally justified in upholding the order of the assessing officer, refusing to renew the registration without issuing show cause  notice and without affording any opportunity of being heard to the assessee for explaining the dela....

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....ch was filed on 31st March, 1994 the applicant had also filed the declaration in the prescribed Form 12 for continuation of the registration. The Assessing Officer while passing the assessment under Section 144 of the Act refused the continuation of registration on the ground that the declaration was not filed within the time specified under Section 139 of the Act and the same is not in order. The....

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....645 wherein the Apex Court has held as follows:- "It will be appreciated that, even if an application is filed before the Income-tax Officer which prima facie appears to be out of time, the Income-tax Officer cannot straightaway reject it or refuse to entertain it. He will have to give an opportunity to the assessee to show cause as to how it can be entertained. Sometimes, even his impression t....

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....ation to the firm by rejecting its application within the meaning of Sections 185 (2) or (3)." 5. Sri Mahajan, learned Standing Counsel however, submitted that if the declaration was not filed within the stipulated period there was no question of any defect to be removed and secondly no opportunity is required to be given to the assessee. The submission of Sri Mahajan is wholly misconceived. Th....