2004 (9) TMI 64

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..... ct, 1961 (hereinafter referred to as "the Act"), for the opinion to this court: "Whether in respect of the assessment year 1974-75 the Tribunal has been in error in holding that the Income-tax Officer can derive mandate from section 186(1) of the Income-tax Act only in respect of the orders passed under section 185(1)(a) of the Act and once the provisions of section 185(1)(b) are invoked section .....

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..... egistration. This order was accepted by the Revenue. The registration was granted. Subsequently, proceeding under section 186(1) of the Act was initiated by the Income-tax Officer in respect of the assessment years 1974-75 to 1978-79 and vide order dated March 30, 1982, the Income-tax Officer had cancelled the registration for all these years. In the present reference we are only concerned with th .....

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..... ue cannot be disputed, but the provision of section 186 of the Act cannot be invoked by the assessing authority in case where the registration has been granted in compliance with an appellate order. The judicial doctrine as also the hierarchy is to be followed. In this view of the matter we are of the considered opinion that the Tribunal has not committed any error in upholding the order of the Ap .....

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