ANNAMALLAIS AGENCIES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE question referred is :

(2.) THE assessment year is 1982-83.

(3.) THE Assessing Officer, while making the initial assessment, apparently had ignored the letter which accompanied the return, and the letter, if it had been perused, would have shown that the firm had in fact sought for renewal of the registration and that the application for renewal had also been received in the office.