https://www.taxtmi.com/caselaws?id=65929 The Appellate Tribunal dismissed the appeals by the revenue, affirming the registration granted to the assessee-firm for the assessment years 1976-77 and 1977-78. The Tribunal held that the Income Tax Officer's subsequent orders refusing registration were invalid as they did not follow the prescribed procedure to cancel the initial orders granting registration. The Tribunal emphasized that the ITO could not decline registration without validly revoking the original registration orders, leading to the dismissal of the revenue's appeals. en-us Mon, 05 Apr 1982 00:00:00 +0530 Sat, 19 Feb 2011 13:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65929 The Appellate Tribunal dismissed the appeals by the revenue, affirming the registration granted to the assessee-firm for the assessment years 1976-77 and 1977-78. The Tribunal held that the Income Tax Officer's subsequent orders refusing registration were invalid as they did not follow the prescribed procedure to cancel the initial orders granting registration. The Tribunal emphasized that the ITO could not decline registration without validly revoking the original registration orders, leading to the dismissal of the revenue's appeals. Case-Laws Income Tax Mon, 05 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65929