1969 (6) TMI 7 - HC - Income Tax

Whether assessee to explain to show cause in order to get benefit of the proviso to Section 184(4) - petitioner himself was the applicant and he is expected to know the law which makes it clear that if the application had not been made within the time specified it could only be entertained if sufficient cause is shown for the delay to the satisfaction of the Income-tax Officer. The assessee cannot convert his default into an occasion for pleading natural justice asking for an opportunity

Summary

The High Court of Madras quashed an order of the Income-tax Officer dismissing an application for registration due to late filing. The court held that the applicant must show sufficient cause for the delay in filing, and the Income-tax Officer is not required to provide an opportunity to show cause before rejecting the application. The court dismissed the petition, citing that the applicant should have known the requirements of the law regarding timely filing.