1984 (3) TMI 182 - AT - Income Tax

Summary

The appeal was made to dispute the refusal of registration to the assessee under section 185 by the ITO and confirmed by the AAC. The partnership deed discrepancy was highlighted, but the additional plea raised by the assessee was not entertained as it was not raised before the lower authorities. The AAC's decision was confirmed due to improper accounts and undisputed facts. The appeal was dismissed.