1982 (7) TMI 132 - AT - Income Tax

Summary

The ITAT Bombay-E allowed the appeal of an assessee firm regarding the refusal of registration by the ITO. The Calcutta High Court decision in CIT vs. Roop Traders was cited to support the validity of a single consolidated appeal against assessment and registration refusal orders. The AAC's dismissal of the appeal was set aside, and the case was remanded for further consideration.