https://www.taxtmi.com/caselaws?id=23906 The High Court affirmed the Tribunal's decision to cancel the registration of a partnership firm for non-compliance with notice under section 142(1) of the Income-tax Act. The court held that the Income-tax Officer provided the assessee with the required opportunity before cancellation, emphasizing procedural compliance. The cancellation was upheld due to the assessee's failure to produce account books despite repeated notices, in violation of section 144(b) of the Act. The court ruled in favor of the Revenue, awarding costs and validating the registration cancellation. en-us Mon, 08 May 1989 00:00:00 +0530 Fri, 15 Jan 2010 11:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23906 The High Court affirmed the Tribunal's decision to cancel the registration of a partnership firm for non-compliance with notice under section 142(1) of the Income-tax Act. The court held that the Income-tax Officer provided the assessee with the required opportunity before cancellation, emphasizing procedural compliance. The cancellation was upheld due to the assessee's failure to produce account books despite repeated notices, in violation of section 144(b) of the Act. The court ruled in favor of the Revenue, awarding costs and validating the registration cancellation. Case-Laws Income Tax Mon, 08 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23906