In the result, all the appeals filed by the revenue for the
Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh
12A, as the Commissioner thought it fit to refuse to condone the long delay caused by the assessee in applying for the registration. Therefore, the Assessing Officer had no other option but to complete the assessments in the status of AOP also closing his eyes towards Section 11 and Section 13. To that extent, the Assessing Officer was right