https://www.taxtmi.com/caselaws?id=22739 Registration granted to a firm continues for later assessment years if the statutory conditions under section 184(7) are satisfied, and no separate order is required unless the Income-tax Officer records non-compliance after giving reasonable opportunity. Where the assessee has filed the prescribed form and otherwise complied with the renewal requirements, continuation of registration follows. The Calcutta HC also recognised that the validity of the registration finding could be examined in an appeal against the assessment order, and the Appellate Assistant Commissioner could direct continuation while disposing of such appeals. en-us Thu, 09 Mar 1989 00:00:00 +0530 Sat, 12 Dec 2009 15:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22739 Registration granted to a firm continues for later assessment years if the statutory conditions under section 184(7) are satisfied, and no separate order is required unless the Income-tax Officer records non-compliance after giving reasonable opportunity. Where the assessee has filed the prescribed form and otherwise complied with the renewal requirements, continuation of registration follows. The Calcutta HC also recognised that the validity of the registration finding could be examined in an appeal against the assessment order, and the Appellate Assistant Commissioner could direct continuation while disposing of such appeals. Case-Laws Income Tax Thu, 09 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22739