https://www.taxtmi.com/caselaws?id=63617 The appellate tribunal held that the assessee firm was entitled to the continuation of registration for the assessment year 1972-73. The tribunal found that the firm met the requirements for continuation of registration under section 184(7) of the IT Act, as there were no changes in the firm's constitution or partners' shares, and the declaration was timely filed. Additionally, the tribunal determined that the Income Tax Officer should have used section 186(2) for cancellation of registration due to default under section 144, rather than refusing continuation under section 185(5). As the correct procedure was not followed, the tribunal directed the department to allow continuation of registration for the assessee for the relevant year, allowing the appeal. en-us Wed, 29 Jun 1977 00:00:00 +0530 Tue, 01 Feb 2011 11:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63617 The appellate tribunal held that the assessee firm was entitled to the continuation of registration for the assessment year 1972-73. The tribunal found that the firm met the requirements for continuation of registration under section 184(7) of the IT Act, as there were no changes in the firm's constitution or partners' shares, and the declaration was timely filed. Additionally, the tribunal determined that the Income Tax Officer should have used section 186(2) for cancellation of registration due to default under section 144, rather than refusing continuation under section 185(5). As the correct procedure was not followed, the tribunal directed the department to allow continuation of registration for the assessee for the relevant year, allowing the appeal. Case-Laws Income Tax Wed, 29 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63617