1992 (11) TMI 17

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder section 256(1), the question of law referred for 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n a wrong form and out of time. The appeal of the 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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issioner are, to say the least, hyper-technical and 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, h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X