https://www.taxtmi.com/caselaws?id=21615 The court upheld the Income-tax Appellate Tribunal's decision to refuse continuation of registration for a partnership firm based on its genuineness. It emphasized the independence of sections 184, 185, and 186 of the Income-tax Act, allowing cancellation of registration under section 186(1) even if granted earlier. Each assessment year requires independent establishment of the firm's genuineness. The court found no illegality in canceling registration for the relevant years, supporting the Tribunal's decision. Respondents were awarded costs, and the decisions regarding cancellation of registration were affirmed. en-us Mon, 10 Feb 1992 00:00:00 +0530 Wed, 25 Nov 2009 17:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21615 The court upheld the Income-tax Appellate Tribunal's decision to refuse continuation of registration for a partnership firm based on its genuineness. It emphasized the independence of sections 184, 185, and 186 of the Income-tax Act, allowing cancellation of registration under section 186(1) even if granted earlier. Each assessment year requires independent establishment of the firm's genuineness. The court found no illegality in canceling registration for the relevant years, supporting the Tribunal's decision. Respondents were awarded costs, and the decisions regarding cancellation of registration were affirmed. Case-Laws Income Tax Mon, 10 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21615