1996 (7) TMI 20

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.... questions have been referred by the Tribunal for answer by this court : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right to hold that statutory notice of 14 days was required to be given to the assessee when the order refusing continuation of registration was under section 185(5) and not under section 186 of the Income-tax Act, 1961 ? 2. Whether the Tribuna....

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....und that the statutory notice of 14 days was not given to the assessee before refusing continuation of registration to it. In the second appeal, the Tribunal upheld his order on the same ground. Hence, this reference. Accordingly, the above two questions have been referred to this court for answer. We have heard learned counsel and perused the record. We are of the opinion that the view taken by....