1986 (3) TMI 97

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....firm as URF in view of the fact that the statutory notice under section 143(2) had not been complied with. The Commissioner (Appeals) has also confirmed that part of the order. It was argued before us that this was a cancellation of registration which could not be done without proper notice. 6. The learned D.R. on the other hand, argued that this was not a case of cancellation of registration but....

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....ollows: "(7) Where registration is granted to any firm for any assessment year, it shall have effect for every subsequent assessment year." The proviso thereto lays down certain conditions which the firm is required to fulfil. Therefore, the renewal of registration is actually the continuation of registration for the subsequent years on the fulfillment of certain conditions. This means registrat....