1989 (11) TMI 85

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..... the asst. yr. 1981-82 is still pending. 2. The assessee an application for continuation of registration in form No. 12 on 30th July, 1989. The AAC verified the same and the assessee also produced the acknowledgement slip on record. There is no dispute about it. There is also no change in the constitution of the firm. The AAC held that the assessee is entitled for registration of the firm. 3 .....

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..... e applicable for the assessment year. Under appeal also the facts every assessment year can be different. Therefore, I am unable to agree with the learned Departmental- Representative that the registration should not have been granted because the grant of registration for the asst. yr. 1981-82 is still under consideration. 4. In the result the Revenue fails and the appeal is dismissed. - - .....

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