COMMISSIONER OF INCOME-TAX Vs. MALTHURAM RAJENDRA KUMAR

JUDGEMENT

(1.) This is an IT reference at the instance of the Revenue and the following two questions have been referred by the Tribunal for answer by this Court :

(2.) The brief facts giving rise to this case are that the ITO refused to grant continuation of registration to the assessee firm for asst. yr. 1983-84 despite assessees applying in Form No. 12 within time on the ground that the assessment for the year under consideration was being made under s. 144 of the IT Act, 1961 and that the assessment for asst. yr. 1983-84 was also not completed. In the appeal, the Dy. CIT(A) found that the statutory notice of 14 days was not given to the assessee before refusing continuation of registration to it. In the second appeal, the Tribunal upheld his order on the same ground. Hence, this reference. Accordingly, above two questions have been referred to this Court for answer.

(3.) We have heard the learned counsel and perused the record.