Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (1) TMI 70 - GUJARAT HIGH COURTRegistration of firm - "1. Whether Tribunal is right in holding that the provisions of section 186(2) were applicable in the instant case though the order of the Income-tax Officer in effect was an order refusing to grant registration and not cancelling the registration? - 2. Whether the Appellate Tribunal is holding that the provisions of section 186(2) are applicable and that the requirements of the said section are not complied with?" - Our answer to both the questions would be in the affirmative, i.e., in favour of the assessee
|