| Case ID |
0796e64d-b8b2-450f-bb3a-30b57e8eab2b |
| Body |
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| Case Number |
IT REF. No. 71 OF 1974 |
| Decision Date |
Aug 29, 1979 |
| Hearing Date |
|
| Decision |
The Tribunal's decision was upheld, concluding that the Income Tax Officer's refusal to entertain the belated application for registration was tantamount to an order under section 185(1)(b) of the Income-tax Act, making it appealable. This decision reinforces the principle that an appeal presented out of time is still valid, and an order dismissing it as time-barred is indeed an appealable order. The court supported this conclusion with references to previous case law, notably Mela Ram & Sons v. CIT and CIT v. Dineshchandra Industries, establishing a precedent for similar cases. |
| Summary |
The case revolves around the interpretation of sections 184(4) and 185(1)(b) of the Income-tax Act, 1961, regarding the registration of firms and the condonation of delays in application submissions. The case emerged after the death of a key partner in Beri Chemical Industries, which led to a reconstitution of the firm and a subsequent belated application for registration. The Income Tax Officer rejected the application, citing the delay and the lack of sufficient cause. However, the Tribunal later ruled that the refusal to condone the delay was effectively an order under section 185(1)(b), thus allowing for an appeal. This case highlights the importance of understanding procedural requirements and the implications of delays in tax law, reaffirming that firms can seek registration even after deadlines under specific circumstances. The ruling emphasizes the judicial approach to ensuring fair treatment in tax matters and the right to appeal against administrative decisions. |
| Court |
Punjab and Haryana High Court
|
| Entities Involved |
Beri Chemical Industries
|
| Judges |
B.S. Dhillon,
J.V. Gupta
|
| Lawyers |
D. N. Awasthy,
B.K. Jhingan,
S.C. Sibal
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Beri Chemical Industries
|
| Citations |
1980 SLD 647,
(1980) 121 ITR 87
|
| Other Citations |
Mela Ram & Sons v. CIT [1956] 29 ITR 607 (SC),
CIT v. Dineshchandra Industries [1975] 100 ITR 660 (Guj.)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
184(4),
185(1)(b),
246(j)
|