1990 (10) TMI 63

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....plied for and obtained registration under section 184 of the Income-tax Act for the year 1970-71. This registration was continued year after year till 1975-76. In that year, however, the registration was cancelled on the ground that there is no genuine partnership in existence within the meaning of section 185(1)(a). The main grounds upon which the registration was cancelled are the following : A....

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....t year 1976-77, the very same objections were raised and registration refused. The assessee appealed and his appeal was allowed by the Appellate Assistant Commissioner by his order dated December 27, 1979. The Department did not choose to question the same by way of an appeal. After all this was over, the impugned show-cause notice was issued on March 9, 1980, proposing to cancel the registration ....

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....n for the year 1976-77 was set aside in appeal by the Appellate Assistant Commissioner. After all these proceedings are over, the issuance of the show-cause notice proposing to cancel the registration even for the two years for which the matter had become final, is clearly uncalled for and unwarranted. Mr. Markandey Katju, learned counsel for the Department, contended that the principle of res ju....