Cancellation of registration certificate occurs on removal from the register and triggers mandatory notification to practitioner and appellate body. A certificate of registration is cancelled when the holder's name is removed from the register; the officer maintaining the register must notify the authorised income-tax practitioner, notify other senior tax officers who will alert their subordinate authorities, and notify the Appellate Tribunal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cancellation of registration certificate occurs on removal from the register and triggers mandatory notification to practitioner and appellate body.
A certificate of registration is cancelled when the holder's name is removed from the register; the officer maintaining the register must notify the authorised income-tax practitioner, notify other senior tax officers who will alert their subordinate authorities, and notify the Appellate Tribunal.
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