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....ered or is deemed to have been registered, or its registration has effect under sub-section (7) of section 184 for an assessment year, the Assess­ing Officer is of opinion that there was during the previous year no genuine firm in existence as registered, he may, after giving the firm a reasonable opportunity of being heard [***] cancel the registration of the firm for that assessment year: P....

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....the firm not less than fourteen days' notice inti­mating his intention to cancel its registration and after giving it a reasonable opportunity of being heard. (3) Where the registration of a firm is cancelled for any assess­ment year, the [Assessing] Officer shall amend the assessments of the firm and its partners for that assessment year on the footing that the firm is an unregistered fi....