https://www.taxtmi.com/caselaws?id=7763 Cancellation of firm registration was invalid where the assessee was not given a reasonable opportunity to meet undisclosed materials and the notice was effectively peremptory; those cancellation orders were set aside and remitted for fresh consideration. For the earlier year, registration could not be cancelled after an appellate order had already directed that it be granted, so that cancellation was quashed. Reopening notices were also without jurisdiction because the recorded reasons did not show a failure to disclose primary facts, and section 147(a) could not be invoked to bypass the limits applicable to reopening on later information. en-us Fri, 30 May 1969 00:00:00 +0530 Thu, 19 Mar 2009 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7763 Cancellation of firm registration was invalid where the assessee was not given a reasonable opportunity to meet undisclosed materials and the notice was effectively peremptory; those cancellation orders were set aside and remitted for fresh consideration. For the earlier year, registration could not be cancelled after an appellate order had already directed that it be granted, so that cancellation was quashed. Reopening notices were also without jurisdiction because the recorded reasons did not show a failure to disclose primary facts, and section 147(a) could not be invoked to bypass the limits applicable to reopening on later information. Case-Laws Income Tax Fri, 30 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7763