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of <h1>Statutory notice required for firm registration denial; Deputy Commissioner's decision upheld.</h1> <h3>Commissioner Of Income Tax Versus Malthuram Rajendra Kumar</h3> Commissioner Of Income Tax Versus Malthuram Rajendra Kumar - [1998] 232 ITR 453, 142 CTR 160, 95 TAXMANN 476 The High Court of Madhya Pradesh ruled in an income-tax reference case that a statutory notice of 14 days was required before refusing continuation of registration to an assessee-firm. The court upheld the Deputy Commissioner's decision and set aside the Income-tax Officer's view. The Tribunal's decision was justified, and Question 1 was answered against the Revenue in favor of the assessee. Question 2 did not require an answer as the conditions for invoking section 144 of the Income-tax Act were met.
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