https://www.taxtmi.com/caselaws?id=26937 The High Court affirmed the decision of the Income-tax Appellate Tribunal, revoking the cancellation of registration of a partnership firm under the Income-tax Act, 1961. The Court found that the Income-tax Officer did not provide a reasonable opportunity for the assessee to present its case and that the grounds for cancellation were not substantiated. The Court also determined that the control of the firm was not exclusively with one partner and upheld the Tribunal's decision that there was no sufficient basis to cancel the firm's registration. en-us Tue, 25 Jun 1985 00:00:00 +0530 Tue, 09 Feb 2010 15:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26937 The High Court affirmed the decision of the Income-tax Appellate Tribunal, revoking the cancellation of registration of a partnership firm under the Income-tax Act, 1961. The Court found that the Income-tax Officer did not provide a reasonable opportunity for the assessee to present its case and that the grounds for cancellation were not substantiated. The Court also determined that the control of the firm was not exclusively with one partner and upheld the Tribunal's decision that there was no sufficient basis to cancel the firm's registration. Case-Laws Income Tax Tue, 25 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26937