Kerala Court April 1991 Judgments

Commissioner of Income-tax Vs. India Sea Foods

Court: Kerala

Reported in: [1991]192ITR515(Ker)

K.S. Paripoornan, J.1. At the instance of the Revenue, and as directed by this court in O. P. No. 4377 of 1987-S, the Income-tax Appellate Tribunal has referred the following two questions of law for the decision of this court:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the defect should be treated as a technical defect and in directing the Income-tax Officer to return Form No. 12 to the assessee-firm with a direction to submit the same after rectifying the defect within the time given by the Income-tax Officer ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in directing the Income-tax Officer to dispose of the question of granting registration to the assessee-firm after the expiry of the time given by the Income-tax Officer for complying with the defect in Form No. 12 ?' 2. The respondent/assessee, a firm of ten partners, was granted registration for the assessment ye...