1980 (7) TMI 143

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..... b., 1978. The assessee, therefore, filed an appeal before the AAC before whom the assessee was able to produce a receipt bearing acknowledgement No. 51709 dt. 30th Dec., 1975 in respect of the applications in form Nos. 11 12 furnished by him to the ITO. He set aside the orders passed by the ITO with a direction to enquire about the genuineness of the firm and the reasons why the form Nos. 11 and .....

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..... also satisfy himself that the receipt No. 51709 is in respect of the applications in form No. 11 and 12 also. If the receipt shows the delivery of these two applications in the IT Office as stated by the AAC, the assessee will be entitled to registration on his satisfying the ITO about the delay in the submission of the applications and the genuineness of the firm. 3. The appeal filed by the Re .....

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