2004 (9) TMI 64

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....t, 1961 (hereinafter referred to as "the Act"), for the opinion to this court: "Whether in respect of the assessment year 1974-75 the Tribunal has been in error in holding that the Income-tax Officer can derive mandate from section 186(1) of the Income-tax Act only in respect of the orders passed under section 185(1)(a) of the Act and once the provisions of section 185(1)(b) are invoked section 1....

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....gistration. This order was accepted by the Revenue. The registration was granted. Subsequently, proceeding under section 186(1) of the Act was initiated by the Income-tax Officer in respect of the assessment years 1974-75 to 1978-79 and vide order dated March 30, 1982, the Income-tax Officer had cancelled the registration for all these years. In the present reference we are only concerned with the....