https://www.taxtmi.com/caselaws?id=10494 The Tribunal upheld the Appellate Assistant Commissioner's decision to vacate the cancellation of registration for the firm under section 186(1) of the Income-tax Act, 1961 for the assessment year 1974-75. The court ruled that once registration is granted in compliance with an appellate order, the assessing authority cannot invoke section 186 for cancellation. Emphasizing the importance of judicial hierarchy, the court favored the assessee, ruling against the Revenue. No costs were awarded in this case. en-us Thu, 30 Sep 2004 00:00:00 +0530 Thu, 16 Jul 2009 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10494 The Tribunal upheld the Appellate Assistant Commissioner's decision to vacate the cancellation of registration for the firm under section 186(1) of the Income-tax Act, 1961 for the assessment year 1974-75. The court ruled that once registration is granted in compliance with an appellate order, the assessing authority cannot invoke section 186 for cancellation. Emphasizing the importance of judicial hierarchy, the court favored the assessee, ruling against the Revenue. No costs were awarded in this case. Case-Laws Income Tax Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10494