https://www.taxtmi.com/caselaws?id=60848 The tribunal found that the Income-tax Officer (ITO) lacked jurisdiction to cancel the continuation of registration of the assessee firm as he did not independently form an opinion and acted on the directions of the Assistant Director. Additionally, the ITO violated principles of natural justice by not providing a reasonable opportunity for the assessee to be heard. The tribunal also determined that the firm's genuineness was not disproved solely based on a defect in Form No. 12 and that the evidence of forgery of signatures was not adequately tested. Consequently, the tribunal canceled the ITO's orders and restored the status quo ante in favor of the assessee. en-us Mon, 29 Jan 1990 00:00:00 +0530 Sat, 08 Jan 2011 13:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60848 The tribunal found that the Income-tax Officer (ITO) lacked jurisdiction to cancel the continuation of registration of the assessee firm as he did not independently form an opinion and acted on the directions of the Assistant Director. Additionally, the ITO violated principles of natural justice by not providing a reasonable opportunity for the assessee to be heard. The tribunal also determined that the firm's genuineness was not disproved solely based on a defect in Form No. 12 and that the evidence of forgery of signatures was not adequately tested. Consequently, the tribunal canceled the ITO's orders and restored the status quo ante in favor of the assessee. Case-Laws Income Tax Mon, 29 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60848