https://www.taxtmi.com/circulars?id=9230 Refusal of registration is limited to initial registration applications where ex parte best judgement assessment grounds exist; where registration already exists or continues by declaration, the ITO must invoke cancellation procedures, giving not less than fourteen days' notice and a reasonable opportunity to be heard, and must record a separate positive order of refusal or cancellation rather than merely treating the firm as unregistered in an assessment order. en-us Thu, 23 Nov 1978 00:00:00 +0530 Fri, 03 Jun 2011 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9230 Refusal of registration is limited to initial registration applications where ex parte best judgement assessment grounds exist; where registration already exists or continues by declaration, the ITO must invoke cancellation procedures, giving not less than fourteen days' notice and a reasonable opportunity to be heard, and must record a separate positive order of refusal or cancellation rather than merely treating the firm as unregistered in an assessment order. Circulars Income Tax Thu, 23 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9230