1988 (8) TMI 64 - HC - Income Tax

Summary

The High Court of Madhya Pradesh allowed the applications under section 256(2) of the Income-tax Act, 1961. The Tribunal erred in setting aside the order passed by the Appellate Assistant Commissioner regarding the cancellation of registration/continuation of registration of the assessee-firm. The Tribunal is directed to refer the question of law to the court for its opinion.