https://www.taxtmi.com/caselaws?id=71869 The Appellate Tribunal upheld the CIT(A)'s decision to cancel the registration order under section 186(1) of the IT Act, reviving the original registration under section 185(1)(a). The Tribunal found that lack of acquaintance of the lady partners with the firm's affairs was not enough to declare the firm non-genuine. It held that non-maintenance of books and the motive behind forming the firm were not valid reasons for cancellation. The appeal by the Revenue was dismissed, and the original registration was reinstated. en-us Fri, 15 Mar 2002 00:00:00 +0530 Wed, 27 Apr 2011 15:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71869 The Appellate Tribunal upheld the CIT(A)'s decision to cancel the registration order under section 186(1) of the IT Act, reviving the original registration under section 185(1)(a). The Tribunal found that lack of acquaintance of the lady partners with the firm's affairs was not enough to declare the firm non-genuine. It held that non-maintenance of books and the motive behind forming the firm were not valid reasons for cancellation. The appeal by the Revenue was dismissed, and the original registration was reinstated. Case-Laws Income Tax Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71869