https://www.taxtmi.com/caselaws?id=64905 The Tribunal upheld the Assistant Commissioner's decision to grant registration to a firm for the assessment year 1974-75 under the Income-tax Act, 1961. It ruled that once registration is directed by an appellate authority, the Income-tax Officer cannot cancel it under section 186(1). The Tribunal criticized the Officer for misdirecting himself and emphasized that his powers were limited once registration was granted. The appeal was dismissed, affirming the firm's registration for the specific assessment year. en-us Sat, 27 Apr 1985 00:00:00 +0530 Fri, 11 Feb 2011 11:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64905 The Tribunal upheld the Assistant Commissioner's decision to grant registration to a firm for the assessment year 1974-75 under the Income-tax Act, 1961. It ruled that once registration is directed by an appellate authority, the Income-tax Officer cannot cancel it under section 186(1). The Tribunal criticized the Officer for misdirecting himself and emphasized that his powers were limited once registration was granted. The appeal was dismissed, affirming the firm's registration for the specific assessment year. Case-Laws Income Tax Sat, 27 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64905