https://www.taxtmi.com/caselaws?id=21617 The High Court of Orissa addressed the correctness of the Income-tax Appellate Tribunal's decision on the refusal of continuation of registration under section 186(2) of the Income-tax Act, 1961. The case involved a partnership firm that had been granted registration but faced cancellation due to non-compliance. The Court emphasized the distinction between initial registration and continuation for subsequent years, ruling in favor of the firm. It concluded that cancellation without following the procedure outlined in section 186(2) was not valid, highlighting the importance of procedural requirements for cancellation of registration. en-us Tue, 04 Feb 1992 00:00:00 +0530 Wed, 25 Nov 2009 17:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21617 The High Court of Orissa addressed the correctness of the Income-tax Appellate Tribunal's decision on the refusal of continuation of registration under section 186(2) of the Income-tax Act, 1961. The case involved a partnership firm that had been granted registration but faced cancellation due to non-compliance. The Court emphasized the distinction between initial registration and continuation for subsequent years, ruling in favor of the firm. It concluded that cancellation without following the procedure outlined in section 186(2) was not valid, highlighting the importance of procedural requirements for cancellation of registration. Case-Laws Income Tax Tue, 04 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21617