1980 (9) TMI 125 - AT - Income Tax

Summary

The ITAT Jaipur allowed the appeal of M/s Mahavir Kirana Store, Rawatbhata for the assessment year 1976-77. The ITAT held that a composite appeal challenging both the assessment under section 143(3) and the refusal of registration under section 185(b) was competent. The matter of refusal of registration was remanded back to the AAC for fresh consideration. The appeal by the assessee was allowed for statistical purposes.