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1972 (2) TMI 16 - ALLAHABAD HIGH COURTWhether Tribunal was right in law in holding that the Income-tax Officer had no power to cancel the registration and renewal of registration of the assessee under section 186(1) of the Income-tax Act, 1961, in respect of the AY 1958-59, 1959-60 and 1960-61, when the same had been granted with regard to the aforesaid assessment years under the provisions of the Indian Income-tax Act, 1922 - hold that the Income-tax Officer had no power under section 186(1) of the Income-tax Act, 1961, to cancel the registration for the assessment year 1958-59 and the renewal of registration for the assessment years 1959-60 and 1960-61 granted under the provisions of the Indian Income-tax Act, 1922 - question is answered in the affirmative
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