https://www.taxtmi.com/caselaws?id=37683 The mandatory fourteen days' notice under section 186(2) was a precondition before refusing to continue a firm's registration. Because no such notice was served, and the assessee had already been granted registration in earlier years and filed the required declaration for the relevant year, the refusal could not stand. The absence of contumacious conduct reinforced that the statutory requirement had to be strictly followed. The assessee was therefore entitled to continuation of registration. en-us Fri, 03 Nov 1978 00:00:00 +0530 Wed, 31 Mar 2010 13:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37683 The mandatory fourteen days' notice under section 186(2) was a precondition before refusing to continue a firm's registration. Because no such notice was served, and the assessee had already been granted registration in earlier years and filed the required declaration for the relevant year, the refusal could not stand. The absence of contumacious conduct reinforced that the statutory requirement had to be strictly followed. The assessee was therefore entitled to continuation of registration. Case-Laws Income Tax Fri, 03 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37683