https://www.taxtmi.com/caselaws?id=37953 Where a firm's registration has already been continued under section 184(7), the Income-tax Officer cannot reject it under section 185(5), which applies only at the stage of initial grant or recognition. If the assessment is completed under section 144, the proper course is cancellation under section 186(2), and that power can be exercised only after at least 14 days' notice and a reasonable opportunity of being heard. The appellate authority may direct the officer to proceed under the correct provision after finding the refusal order unsustainable. The stated legal position is that refusal under section 185(5) cannot replace the statutory cancellation procedure under section 186(2). en-us Wed, 04 Jan 1978 00:00:00 +0530 Fri, 02 Apr 2010 12:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37953 Where a firm's registration has already been continued under section 184(7), the Income-tax Officer cannot reject it under section 185(5), which applies only at the stage of initial grant or recognition. If the assessment is completed under section 144, the proper course is cancellation under section 186(2), and that power can be exercised only after at least 14 days' notice and a reasonable opportunity of being heard. The appellate authority may direct the officer to proceed under the correct provision after finding the refusal order unsustainable. The stated legal position is that refusal under section 185(5) cannot replace the statutory cancellation procedure under section 186(2). Case-Laws Income Tax Wed, 04 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37953