https://www.taxtmi.com/caselaws?id=23581 The court ruled against the assessee, holding that the firm was not entitled to the continuation of registration for the assessment years 1972-73 and 1973-74. The Income-tax Officer was deemed to have the authority to cancel the registration under section 186(1) due to the firm's lack of legal existence, as established by the Supreme Court's interpretation in a relevant case. The Tribunal's decision to grant registration and continuation was overturned, affirming the Income-tax Officer's actions as correct. en-us Thu, 22 Nov 1984 00:00:00 +0530 Tue, 22 Dec 2009 13:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23581 The court ruled against the assessee, holding that the firm was not entitled to the continuation of registration for the assessment years 1972-73 and 1973-74. The Income-tax Officer was deemed to have the authority to cancel the registration under section 186(1) due to the firm's lack of legal existence, as established by the Supreme Court's interpretation in a relevant case. The Tribunal's decision to grant registration and continuation was overturned, affirming the Income-tax Officer's actions as correct. Case-Laws Income Tax Thu, 22 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23581