https://www.taxtmi.com/caselaws?id=60617 The Appellate Tribunal upheld the CIT (A)'s decision to allow registration to the assessee-firm under section 184(7) of the Income Tax Act. The Tribunal found deficiencies in the ITO's cancellation order, stating it was vague, lacked specificity on objections, failed to prove the firm was non-genuine, lacked required approval, and denied the assessee a fair hearing. Emphasizing that the firm was genuine and had met all formalities, the Tribunal dismissed the revenue's appeal, affirming the registration of the firm. en-us Thu, 24 Nov 1994 00:00:00 +0530 Fri, 07 Jan 2011 12:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60617 The Appellate Tribunal upheld the CIT (A)'s decision to allow registration to the assessee-firm under section 184(7) of the Income Tax Act. The Tribunal found deficiencies in the ITO's cancellation order, stating it was vague, lacked specificity on objections, failed to prove the firm was non-genuine, lacked required approval, and denied the assessee a fair hearing. Emphasizing that the firm was genuine and had met all formalities, the Tribunal dismissed the revenue's appeal, affirming the registration of the firm. Case-Laws Income Tax Thu, 24 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60617