https://www.taxtmi.com/caselaws?id=25322 The High Court of Kerala directed the Appellate Tribunal to refer the question of law raised by the Revenue regarding the cancellation of registration of a firm for assessment year 1981-82. The court found the cancellation was done mechanically and not in accordance with previous decisions, emphasizing the need for proper interpretation of relevant case laws. The judgment highlighted the importance of considering the assessee's conduct and legal precedents in such matters, ensuring a fair examination and clarity on the legal issue raised by the Revenue. en-us Fri, 31 Jul 1987 00:00:00 +0530 Wed, 27 Jan 2010 18:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25322 The High Court of Kerala directed the Appellate Tribunal to refer the question of law raised by the Revenue regarding the cancellation of registration of a firm for assessment year 1981-82. The court found the cancellation was done mechanically and not in accordance with previous decisions, emphasizing the need for proper interpretation of relevant case laws. The judgment highlighted the importance of considering the assessee's conduct and legal precedents in such matters, ensuring a fair examination and clarity on the legal issue raised by the Revenue. Case-Laws Income Tax Fri, 31 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25322