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<h1>Court overturns Tribunal decision canceling firm's registration under Income-tax Act, directs legal question referral</h1> The High Court of Madhya Pradesh allowed the applications under section 256(2) of the Income-tax Act, 1961. The Tribunal's decision to set aside the order ... Appeal To Tribunal, Firm Registration The High Court of Madhya Pradesh allowed the applications under section 256(2) of the Income-tax Act, 1961. The Tribunal erred in setting aside the order passed by the Appellate Assistant Commissioner regarding the cancellation of registration/continuation of registration of the assessee-firm. The Tribunal is directed to refer the question of law to the court for its opinion.
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