1999 (2) TMI 21

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..... by this common order. It appears that the assessee was granted registration for the assessment year 1983-84 by the Assessing Officer vide order dated August 22, 1985. Thereafter the Assessing Officer passed an order under section 185(1)(b) for the same assessment year and denied registration to the assessee on the following grounds : (I) partners of the firm comprised Shri Iqbal Singh, his wif .....

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..... ter obtaining prior approval of the Inspecting Assistant Commissioner. In view of the facts, the assessee is entitled to registration in accordance with law as it satisfies the requirements of section 184 for grant of registration under section 185." This was affirmed by the Tribunal in the appeal taken by the Department. Further, it was noticed that the individual shares of the partners of the .....

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..... ave been clinched more on the factual front than otherwise by the two appellate forums finding the assessee-firm genuine. Apart from this a perusal of the provisions of section 186 would also show that registration accorded required to be cancelled in accordance with the requirements laid down therein and continued registration cannot be denied for a subsequent assessment year for the heck of it. .....

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