https://www.taxtmi.com/caselaws?id=37485 The statutory scheme distinguished the Income-tax Officer's power to refuse or cancel firm registration under section 23(4) from the separate procedure for renewal of registration under section 26A. An order refusing renewal under section 23(4) was treated as distinct from the assessment order, and the expression "order of assessment" in section 34(3) did not cover such refusal. On that reasoning, where the discretion under section 23(4) had not been exercised when the assessment was first made, it remained open to be exercised later when the application was reconsidered de novo pursuant to appellate direction. en-us Wed, 08 Nov 1978 00:00:00 +0530 Tue, 30 Mar 2010 11:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37485 The statutory scheme distinguished the Income-tax Officer's power to refuse or cancel firm registration under section 23(4) from the separate procedure for renewal of registration under section 26A. An order refusing renewal under section 23(4) was treated as distinct from the assessment order, and the expression "order of assessment" in section 34(3) did not cover such refusal. On that reasoning, where the discretion under section 23(4) had not been exercised when the assessment was first made, it remained open to be exercised later when the application was reconsidered de novo pursuant to appellate direction. Case-Laws Income Tax Wed, 08 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37485