https://www.taxtmi.com/caselaws?id=34254 The High Court affirmed the Tribunal's decision that Section 186(2) of the Income-tax Act applied in a case where the Income-tax Officer refused to grant registration to an assessee-firm. The court found that the Officer did not comply with the statutory requirements of providing a 14-day notice and a reasonable opportunity to be heard before canceling registration. The matter was remanded to the Officer for verification of compliance. The court ruled in favor of the assessee, concluding that the Officer's actions did not meet the legal standards, disposing of the reference in favor of the assessee and against the Revenue. en-us Wed, 28 Jan 2004 00:00:00 +0530 Fri, 31 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34254 The High Court affirmed the Tribunal's decision that Section 186(2) of the Income-tax Act applied in a case where the Income-tax Officer refused to grant registration to an assessee-firm. The court found that the Officer did not comply with the statutory requirements of providing a 14-day notice and a reasonable opportunity to be heard before canceling registration. The matter was remanded to the Officer for verification of compliance. The court ruled in favor of the assessee, concluding that the Officer's actions did not meet the legal standards, disposing of the reference in favor of the assessee and against the Revenue. Case-Laws Income Tax Wed, 28 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34254