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TMI Blog1990 (2) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... al order. Therefore, this year he followed his earlier year's order and refused registration. However, as a result of the AAC's order for these years the firm was granted registration. For this year the assessee in his grounds of appeal has stated that it had filed From No. 12 but since registration had earlier been refused by the ITO Form No. 11 was also filed. 3. The AAC considered this Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is year and the assessment orders of the firm for the asst. yrs. 1984-85 and 1988-89 where it has been granted registration. The learned D.R. pointed out that in the above receipt Form No. 12 had not been mentioned. The assessee's advocate replied that, the Revenue had not taken the ground that Form No. 12 had not been filed. 6. In this case there is no reason to deny registration to the firm. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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