https://www.taxtmi.com/caselaws?id=65874 The appeal involved issues concerning income estimation for the assessment year 1982-83 and the refusal of continuation of registration to a firm under sections 185(5) and 186(1) and (2). The Tribunal ruled in favor of the assessee, holding that section 185(5) does not apply to requests for continuation of registration. As the Income-tax Officer did not follow the procedures under section 186(2) for cancellation of registration, the Tribunal directed the renewal of registration to the firm. The total income determination at Rs. 22,000 was upheld as the assessee did not contest the quantum aspect. en-us Fri, 04 Aug 1989 00:00:00 +0530 Sat, 19 Feb 2011 10:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65874 The appeal involved issues concerning income estimation for the assessment year 1982-83 and the refusal of continuation of registration to a firm under sections 185(5) and 186(1) and (2). The Tribunal ruled in favor of the assessee, holding that section 185(5) does not apply to requests for continuation of registration. As the Income-tax Officer did not follow the procedures under section 186(2) for cancellation of registration, the Tribunal directed the renewal of registration to the firm. The total income determination at Rs. 22,000 was upheld as the assessee did not contest the quantum aspect. Case-Laws Income Tax Fri, 04 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65874