1990 (2) TMI 77

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.... been granted registration upto the asst. yr. 1982-83 by the ITO in the original order. Therefore, this year he followed his earlier year's order and refused registration. However, as a result of the AAC's order for these years the firm was granted registration. For this year the assessee in his grounds of appeal has stated that it had filed From No. 12 but since registration had earlier been refu....

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....lso filed a Xerox copy of receipt, to prove that Form No. 12 had been filed this year and the assessment orders of the firm for the asst. yrs. 1984-85 and 1988-89 where it has been granted registration. The learned D.R. pointed out that in the above receipt Form No. 12 had not been mentioned. The assessee's advocate replied that, the Revenue had not taken the ground that Form No. 12 had not been f....