Law: Income Tax Act, 1922

Section: 6(1)(a),22(2),23(5),23,34,26A,26A(2),59

Law: General Clauses Act, 1897

Section: 21

Income-tax Act, 1922 -- Sections 26A, 26A(2), 59 -- "At such times1' -- Words not to be narrowly construed -- Embrace a time limit and fixation of " a dead line 11 -- Rules fixing such time limit or dead line not ultra vires -- Application for registration may be made before commencement of assessment proceedings -- Central Board of Revenue may repeal old rules -- Rules made in 1954 by Central Board of Revenue -- Not ultra vires -- Rules made under section -- Do not purport to be retrospective -- Even if intended to be retrospective, such Rules are unobjectionable being a matter of procedure -- Rules made in 1954 -- Apply to year of assessment 1954-55 and subsequent years, as well as earlier assessment years -- Corresponding Sections: Income-tax Ordinance, 1979 -- Sections 68, 68(3) -- ORDER SAYED ALI KHAN(PRESIDENT).---This appeal arises out of the Appellate Assistant commissioner's decision confirming the Income-tax Officer's order refusing registration of the appellant firm in respect of the assessment year 1954-55. 2. Registration was sought on the basis of an instrument of partnership dated the 30th November., 1944. Registration was granted ever since the firm came into existence and upto the assessment year 1953-54. For the assessment year under review a notice under section 22(2) was issued on the 2nd April, 1954, and a return in response thereto was filed on the 5th April, 1954. An application for renewal of registration was made on the 28th March, 1955, although the last date for filing such an application according to the new rules, to which we shall have occasion to refer presently, was the 31st January, 1955. The application was apparently time-barred and the Income-tax Officer refused renewal of registration on the ground that there were no "cogent reasons for the delay." On appeal the Appellate Assistant Commissioner refused to interfere with the Income-tax Officer's order as no sufficient cause had been made out for condoning the delay. 3. Section 26-A, before its amendment in 1955, stood as follows:- "Procedure in registration of firm.--(1) Application may be made to the Income-tax Officer on behalf of any firm, constituted under an instrument…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492