https://www.taxtmi.com/caselaws?id=67462 The Tribunal upheld the cancellation of registration of a firm for failure to file a return of income. The assessee's argument that registration could be granted without filing a return of income was dismissed. The Tribunal emphasized that registration was a privilege subject to compliance with statutory obligations and not an absolute right. The cancellation was deemed lawful under secs. 184(7) and 186(2), with the Tribunal affirming the decision of the Appellate Authority Commissioner. The appeal was dismissed as lacking merit, as the cancellation did not impact the firm's tax liability without an assessment. en-us Tue, 02 Jun 1987 00:00:00 +0530 Thu, 10 Mar 2011 17:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67462 The Tribunal upheld the cancellation of registration of a firm for failure to file a return of income. The assessee's argument that registration could be granted without filing a return of income was dismissed. The Tribunal emphasized that registration was a privilege subject to compliance with statutory obligations and not an absolute right. The cancellation was deemed lawful under secs. 184(7) and 186(2), with the Tribunal affirming the decision of the Appellate Authority Commissioner. The appeal was dismissed as lacking merit, as the cancellation did not impact the firm's tax liability without an assessment. Case-Laws Income Tax Tue, 02 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67462