1969 (6) TMI 7

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..... 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
Judge(s) : K. VEERASWAMY., K. N. MUDALIYAR. JUDGMENT The judgment of .....

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..... issioner under the provisions of the Act and there is no reason why he cannot resort to it. That remedy is quite adequate. The second reason is that sub-section (4) of section 184 is mandatory and requires that the application shall be made before the end of the previous year for the assessment year in respect of which registration is sought. The section has a proviso which gives a discretion to t .....

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..... stract proposition, but follows closely the scheme of the statutory provision. Our attention has, however, been invited to Haji Mohd. Khalil Mohd. Farooq v. Income-tax Officer. That was a case under the old Act and the learned single judge considered that natural justice required that the Income-tax Officer should give an opportunity to show cause why the application should not be dismissed. With .....

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