TMI BlogOmittedX X X X Extracts X X X X X X X X Extracts X X X X ..... If, where a firm has been registered or is deemed to have been registered, or its registration has effect under sub-section (7) of section 184 for an assessment year, the Assess ing Officer is of opinion that there was during the previous year no genuine firm in existence as registered, he may, after giving the firm a reasonable opportunity of being heard [***] cancel the registration of the firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year, after giving the firm not less than fourteen days notice inti mating his intention to cancel its registration and after giving it a reasonable opportunity of being heard. (3) Where the registration of a firm is cancelled for any assess ment year, the [Assessing] Officer shall amend the assessments of the firm and its partners for that assessment year on the footing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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