https://www.taxtmi.com/caselaws?id=16995 Refusal of continuation of a firm's registration could not be sustained without the 14 days' statutory notice required for continuation, cancellation or refusal under section 186(2) of the Income-tax Act. The application was for continuation of an existing registration, not fresh registration, so section 185(5) did not apply. On that basis, the High Court held the refusal unsustainable and decided the issue in favour of the assessee. en-us Mon, 08 Jul 1996 00:00:00 +0530 Mon, 14 Sep 2009 15:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16995 Refusal of continuation of a firm's registration could not be sustained without the 14 days' statutory notice required for continuation, cancellation or refusal under section 186(2) of the Income-tax Act. The application was for continuation of an existing registration, not fresh registration, so section 185(5) did not apply. On that basis, the High Court held the refusal unsustainable and decided the issue in favour of the assessee. Case-Laws Income Tax Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16995