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    <title>Power to rescind.</title>
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    <description>Central Government, the Board, or an empowered income-tax authority may rescind any notification, order, approval or registration in respect of an assessee, provided written reasons are recorded and the assessee is given an opportunity to show cause against the proposed rescindment.</description>
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      <description>Central Government, the Board, or an empowered income-tax authority may rescind any notification, order, approval or registration in respect of an assessee, provided written reasons are recorded and the assessee is given an opportunity to show cause against the proposed rescindment.</description>
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