https://www.taxtmi.com/caselaws?id=55760 Denial of a firm's registration for the relevant assessment year was treated as a refusal of registration or continuation under section 184(7), not as cancellation of an existing registration. Registration once granted operates for subsequent years only so long as the statutory conditions continue to be satisfied, and the Act does not use "renewal of registration" to create a separate, independent right. On the facts, the objection that the order amounted to cancellation was rejected, and the refusal of registration for the year in question was upheld in favour of the Revenue. en-us Mon, 24 Mar 1986 00:00:00 +0530 Mon, 29 Nov 2010 18:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55760 Denial of a firm's registration for the relevant assessment year was treated as a refusal of registration or continuation under section 184(7), not as cancellation of an existing registration. Registration once granted operates for subsequent years only so long as the statutory conditions continue to be satisfied, and the Act does not use "renewal of registration" to create a separate, independent right. On the facts, the objection that the order amounted to cancellation was rejected, and the refusal of registration for the year in question was upheld in favour of the Revenue. Case-Laws Income Tax Mon, 24 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55760