1980 (7) TMI 59

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.... B. S. DHILLON J.-The following question of law has been referred to this court for opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was not right in law in modifying the Additional Commissioner's order to the extent that the Income-tax Officer should in the first instance dispose of according to law the assessee's Form No. 11 application for registration ? "....

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....idenced by a new instrument of partnership dated May 21, 1969, and a From No. 11 application for registration of the firm for the assessment year 1970-71 was also sent along with the said letter. The ITO did not take any action on this letter. The Addl. Commissioner issued notice to the assessee on September 12, 1972, proposing to cancel the assessment order made on October 24, 1970. After hearing....

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....as come up in a reference application at whose instance the said question of law has been referred to this court for opinion. After hearing the learned counsel, we are of the opinion that no fault can be found with the order passed by the learned Tribunal. It is not disputed that the application in Form No. II filed by the assessee was pending before the ITO. The ITO did not pass any order on t....