1982 (1) TMI 46

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a continuation of its registration under s. 184(7) of the I.T. Act (hereinafter called " the Act"), along with his return for the assessment year 1970-71. The ITO declined the continuation of registration on the ground that the Form should have been submitted on or before June 30, 1970, that is, before the expiry of the period far filing the return under s. 139(1) of the Act. The assessee moved an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed by the Taxation Laws Amendment Act, 1970, were not applicable in this case ?" The learned counsel for the revenue has challenged the correctness of the view of the Tribunal on the ground that the amendment being of procedural nature would have retrospective effect. The argument is wholly misconceived because the amendment was expressly made applicable with effect from April 1, 1971. That apar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X