1982 (7) TMI 132

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..... dt. 31st Nov., 1978, the ITO also passed an order under s. 185 on the same date refusing registration to the assessee firm. 2. It appears that the assessee firm filed only one appeal against the aforesaid orders passed by the ITO under s. s 143(3) and 185. Relying upon the decision of the Calcutta High Court in M/s Fuel Supply Co. vs. CIT (1965) 58 ITR 130 (Cal), the AAC held that one composite .....

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..... or renewal of registration is valid. This authority has also distinguished the earlier decision of the Calcutta High Court in (1965) 58 ITR 130 (Cal) referred to above. I would therefore, follow the aforesaid authority, i.e. (1979) 118 ITR 412 (Cal) and hold that the AAC was not justified in dismissing the consolidated appeal of the assessee as incompetent. The impugned order is, accordingly, set .....

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