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of <h1>Assessing officer may cancel registration of inoperative or non-genuine firms after hearing and amend assessments treating them as unregistered</h1> Where a firm's registration for an assessment year is found to be inoperative because no genuine firm existed, the assessing officer may cancel that registration after affording the firm a reasonable opportunity of being heard (and, in specified cases, with prior approval); similarly, if the firm commits failures described in relation to assessment procedure, the assessing officer may cancel registration after at least fourteen days' notice and a hearing. Upon cancellation the assessing officer must amend the assessments of the firm and its partners treating the entity as an unregistered firm, and the amendment procedure is governed, as far as applicable, by the provisions relating to rectification of assessments.
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