https://www.taxtmi.com/caselaws?id=61314 The Appellate Tribunal reversed the decision of the Income Tax Officer to cancel the registration of an assessee-firm under section 186(1). The Tribunal found that despite certain irregularities, the firm was genuinely constituted, as per precedents like CIT vs. Dwarkadas Khetan & Co. and B. S. Co., Rawpada case. The Tribunal emphasized that registration cancellation should only apply to firms not genuinely constituted, leading to a favorable outcome for the assessee-firm in this case. en-us Thu, 29 Nov 1984 00:00:00 +0530 Wed, 12 Jan 2011 11:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61314 The Appellate Tribunal reversed the decision of the Income Tax Officer to cancel the registration of an assessee-firm under section 186(1). The Tribunal found that despite certain irregularities, the firm was genuinely constituted, as per precedents like CIT vs. Dwarkadas Khetan & Co. and B. S. Co., Rawpada case. The Tribunal emphasized that registration cancellation should only apply to firms not genuinely constituted, leading to a favorable outcome for the assessee-firm in this case. Case-Laws Income Tax Thu, 29 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61314