Omitted

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....x Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 3B. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 4. Omitted vide Section 68 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "Cancellation of registration 186. (1) If, where a firm has been registered, or its registration has effect under sub-section (7) of section 184 for an assessment year, the ^3[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 ....

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....f the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 6.  Inserted vide Section 21 of the Direct Tax Laws (Second Amendment) Act, 1989 w.e.f. 01-04-1989 7.  Omitted vide Section 21 of the Direct Tax Laws (Second Amendment) Act, 1989 w.e.f. 01-04-1989 before it was read as,  "and with the previous approval of the Deputy Commissioner," 8.  Inserted vide Section 21 of the Direct Tax Laws (Second Amendment) Act, 1989 w.e.f. 01-04-1989 9.  Inserted vide Section 21 of the Direct Tax Laws (Second Amendment) Act, 1989 w.e.f. 01-04-1989 10.  Inserted vide Section 21 of the Direct Tax Laws (Second Amendment) Act, 1989 w.e.f. 01-04-1989 11.  Omitted vide Secti....