1992 (11) TMI 17

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..... r the opinion of this court is as under "Whether, on the facts and in the circumstances of the case, the Tribunal was in law or on facts justified in directing the Income-tax Officer to consider the assessee firm's claim for registration afresh on the merits and according to law, after allowing it a reasonable opportunity to make an application for the condonation of the delay, of which it was g .....

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..... assessee failed as the Appellate Assistant Commissioner upheld the order of the Income-tax Officer. The Appellate Tribunal took the view that natural justice required that the Income-tax Officer should have brought to the notice of the assessee that its application was defective and/or out of time and given him an opportunity to rectify the defect. Since the records did not show that the Income-ta .....

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..... nd rigid. We wholly endorse the approach of the Tribunal in the matter that the issue had to be reconsidered by the Income-tax Officer after giving a fresh opportunity to the assessee for hearing his explanation, if any. In the result, the question referred for our opinion is answered in the affirmative and in favour of the assessee. There will, however, be no order as to costs. - - TaxTMI .....

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