1976 (2) TMI 186

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..... that the assessee was entitled to registration under section 185 of the Income-tax Act, 1961 for the assessment year 1966-67, which has been referred, must be answered in favour of the assessee and against the Revenue. The Income-tax Officer had refused registration on two grounds viz. (1) he held that the application for registration was filed beyond limitation and (2) that no proper accounts we .....

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..... proper accounts were kept. It appears that the questions of limitation was neither passed before the Appellate Commissioner nor before the Appellate Tribunal on behalf of the Revenue. The Appellate Tribunal relying on the cases of Commissioner of Income-tax vs. Mohan Lal Chagganlal (1963) 50 I.T.R. 477 and V. K. Kurian and K. P. George vs. Commissioner of Income-tax (1967) 63 I.T.R. page 675 held .....

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