https://www.taxtmi.com/caselaws?id=21409 The High Court ruled in favor of the assessee, stating that the Income-tax Officer's refusal to renew registration under section 185(5) was erroneous. The court emphasized the necessity of a specific positive order for refusal or cancellation under the relevant sections and highlighted the requirement for due process before cancellation. The court underscored that the power to refuse registration under section 185(5) is limited to the initial stage. The decisions cited by the court supported the assessee's position, leading to a ruling in favor of the assessee with costs awarded. en-us Wed, 30 Oct 1991 00:00:00 +0530 Tue, 24 Nov 2009 11:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21409 The High Court ruled in favor of the assessee, stating that the Income-tax Officer's refusal to renew registration under section 185(5) was erroneous. The court emphasized the necessity of a specific positive order for refusal or cancellation under the relevant sections and highlighted the requirement for due process before cancellation. The court underscored that the power to refuse registration under section 185(5) is limited to the initial stage. The decisions cited by the court supported the assessee's position, leading to a ruling in favor of the assessee with costs awarded. Case-Laws Income Tax Wed, 30 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21409