9911796707
TMI Blog1989 (1) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ons referred to us regarding the same assessee in Income-tax Reference No. 110 of 1980 ([1989] 179 ITR 108) and have held that the application in Form No. 11 for registration of the firm was time-barred and that the assessee had not furnished any sufficient cause for condonation of delay. This has to be kept in view while deciding the referred questions for the subsequent assessment year, namely, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s assessment year registration was refused, the assessee could not press for renewal of the registration in Form No. 12. As a result of the order of the Tribunal, the matter was restored to the file of the Income-tax Officer with a direction that he will consider Form No. 11 and if he is satisfied with all other conditions thereof, then he will grant registration. Against the aforesaid order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished by the assessee for condonation of the delay in filing Form No. 11. It is largely a question of fact and hardly any question of law arises for the opinion of this court. In view of the above, we are of the opinion that the Tribunal was right in condoning the delay in filing the application in Form No. 11. Since we have declined registration to the asses see-firm for the preceding year in Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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