https://www.taxtmi.com/caselaws?id=15839 The court affirmed the Settlement Commission's authority to cancel a partnership firm's registration beyond the eight-year limit under section 245D(8) of the Income-tax Act, as clarified by the 1987 amendment. The court held that the Commission's power to cancel registration was not restricted by the time limit, as the language of the provision was clear and unambiguous. The court dismissed the petition challenging the cancellation of the firm's registration for certain assessment years, upholding the Commission's decision. en-us Mon, 26 Oct 1998 00:00:00 +0530 Sat, 29 Aug 2009 14:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15839 The court affirmed the Settlement Commission's authority to cancel a partnership firm's registration beyond the eight-year limit under section 245D(8) of the Income-tax Act, as clarified by the 1987 amendment. The court held that the Commission's power to cancel registration was not restricted by the time limit, as the language of the provision was clear and unambiguous. The court dismissed the petition challenging the cancellation of the firm's registration for certain assessment years, upholding the Commission's decision. Case-Laws Income Tax Mon, 26 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15839