Section 184

Section 184

Allahabad H.C : Whether the Tribunal was legally justified in upholding the order of the AO, refusing to renew the registration without issuing show-cause notice and without affording any opportunity of being heard to the assessee for explaining the delay in furnishing the declaration within the specified time contemplated under s. 184(7)

High Court Of Allahabad Bharat Construction Company vs. CIT Section 184 Asst. Year 1992-93 R.K. Agrawal & S.K. Gupta, JJ.

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