https://www.taxtmi.com/caselaws?id=58135 Registration orders under Section 185 of the Income-tax Act were treated as dependent on the existence of valid assessment orders. Once the Tribunal annulled the assessment orders as nullities, the foundation for the registration orders disappeared and they did not survive independently. As a result, the proposed question under Section 256(1) lost its live character and ceased to be a referable question of law. The reference applications were therefore not maintainable and were dismissed. en-us Sat, 01 May 1982 00:00:00 +0530 Fri, 17 Dec 2010 15:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58135 Registration orders under Section 185 of the Income-tax Act were treated as dependent on the existence of valid assessment orders. Once the Tribunal annulled the assessment orders as nullities, the foundation for the registration orders disappeared and they did not survive independently. As a result, the proposed question under Section 256(1) lost its live character and ceased to be a referable question of law. The reference applications were therefore not maintainable and were dismissed. Case-Laws Income Tax Sat, 01 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58135