1982 (11) TMI 24 - HC - Income Tax

Summary

The High Court of Punjab and Haryana dismissed the petition filed by the Commissioner of Income-tax seeking a mandamus to refer a question of law regarding the renewal of registration for a firm. The Tribunal had ruled in favor of the assessee, stating that the Income-tax Officer did not serve the required notice before canceling the registration, and no question of law arose from the Tribunal's decision. The petition was dismissed, and no costs were awarded.