| Case ID |
ffcc4f28-a714-48d1-9563-ad4f36f2ff1d |
| Body |
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| Case Number |
MISC. CIVIL CASE No. 189 OF 1979 |
| Decision Date |
Sep 27, 1982 |
| Hearing Date |
|
| Decision |
The Tribunal held that the Appellate Assistant Commissioner's order directing the Income Tax Officer to pass a fresh order stating reasons for adopting the status of the assessee as an unregistered firm was not sustainable. The question of registration had become final following the rejection of the revision petition by the Commissioner, and therefore, the AAC could not reopen that question in an appeal against assessment. |
| Summary |
The case of Mahakoshal Ceramics versus the Commissioner of Income Tax revolves around the continuation of registration under the Income-tax Act, 1961. The Income Tax Officer (ITO) refused to condone the delay in filing the declaration for continuation of registration, assessing the firm as unregistered. The Appellate Assistant Commissioner (AAC) directed the ITO to address the registration issue in the assessment order. However, the ITO dealt with it separately, maintaining the status as unregistered. The assessee's appeal to the Tribunal was withdrawn, and a revision petition to the Commissioner was dismissed, finalizing the registration status. Subsequently, the AAC's directive to the ITO to reconsider the registration status was challenged by the department. The Tribunal upheld the department's stance, emphasizing that the registration issue was settled and could not be reopened by the AAC. This case highlights the procedural intricacies and the importance of timely actions in tax assessments. Keywords: Income Tax Act, registration, appellate, tribunal, procedural law. |
| Court |
Madhya Pradesh High Court
|
| Entities Involved |
Commissioner of Income Tax,
Mahakoshal Ceramics
|
| Judges |
G.L. Oza,
B.C. Verma
|
| Lawyers |
B.L. Nema for the Applicant,
B.K. Rawat for the Respondent
|
| Petitioners |
Mahakoshal Ceramics
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1983 SLD 1193,
(1983) 143 ITR 976
|
| Other Citations |
CIT v. Jabalpur Transport Development Co. [Misc. 3 of 1978, dated 25-8-1981]
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
251(1)(a),
184(7),
143(3)
|