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2004 (9) TMI 64 - ALLAHABAD HIGH COURTFirm – cancellation of registration - under section 185 registration is granted, under section 186 it can be cancelled - provision of section 186 cannot be invoked by the assessing authority in case where the registration has been granted in compliance with an appellate order – Held that the Tribunal has not committed any error in upholding the order of the Appellate Assistant Commissioner vacating the order of cancellation of registration passed under section 186(1) - Held that the Income-tax Officer can derive mandate from section 186(1) only in respect of the orders passed under section 185(1)(a and once the provisions of section 185(1)(b) are invoked section 186(1) simply cannot be brought to play any role – revenue appeal dismssed
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