1979 (7) TMI 124 - AT - Income Tax

Summary

The appeals were filed against the AAC's order accepting the assessee's registration for two assessment years. The appeals were based on the delayed filing of Form No. 12 by the assessee. The ITAT Indore dismissed the appeals, stating that the refusal of registration can be challenged in an appeal against the assessment order under the IT Act. The decision was supported by various legal precedents.