2005 (11) TMI 27

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gh it is claimed that the application for registration had been filed earlier - impugned order is set aside - matter is remitted to the HC for its fresh determination in accordance with law - HC could not have been dismissed the appeal on the ground that no substantial question of law arises
Judge(s) : Y. K. SABHARWAL. and C. K. THAKKER. ORDER Leave granted. The respondent-assessee was denie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessee from Dubai, though it is claimed that the application for registration had been filed earlier. The question also is about the source of contribution as opposed to its identity. We have indicated these questions only for the purpose of showing that the appeal (I.T.A. No. 242 of 2004) required deeper consideration by the High Court and it could not have been dismissed on the ground that no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X