https://www.taxtmi.com/caselaws?id=27743 The Court found the cancellation of registration of the assessee-firm under Section 186(2) of the Income Tax Act, 1961 to be improper and illegal due to the Income Tax Officer's failure to provide a reasonable opportunity for the firm to be heard. The Tribunal upheld the importance of compliance with statutory requirements, particularly Section 184(7), for the automatic continuation of registration for subsequent assessment years. Procedural fairness and adherence to prescribed procedures were emphasized in the judgment, highlighting the significance of affording the assessee a proper hearing before canceling registration. en-us Tue, 17 Jul 1984 00:00:00 +0530 Mon, 15 Feb 2010 17:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27743 The Court found the cancellation of registration of the assessee-firm under Section 186(2) of the Income Tax Act, 1961 to be improper and illegal due to the Income Tax Officer's failure to provide a reasonable opportunity for the firm to be heard. The Tribunal upheld the importance of compliance with statutory requirements, particularly Section 184(7), for the automatic continuation of registration for subsequent assessment years. Procedural fairness and adherence to prescribed procedures were emphasized in the judgment, highlighting the significance of affording the assessee a proper hearing before canceling registration. Case-Laws Income Tax Tue, 17 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27743