9911796707
TMI Blog1996 (7) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... d the following two questions have been referred by the Tribunal for answer by this court : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right to hold that statutory notice of 14 days was required to be given to the assessee when the order refusing continuation of registration was under section 185(5) and not under section 186 of the Income-tax Act, 1961 ? 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-tax (Appeals) found that the statutory notice of 14 days was not given to the assessee before refusing continuation of registration to it. In the second appeal, the Tribunal upheld his order on the same ground. Hence, this reference. Accordingly, the above two questions have been referred to this court for answer. We have heard learned counsel and perused the record. We are of the opinion tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is a case of continuation of registration or to cancel or continue the registration. In this view of the matter, we are of the view that the view taken by the Tribunal appears to be justified and we answer question No. 1 against the Revenue and in favour of the assessee. So far as question No. 2 is concerned, this question is not required to be answered as the conditions for invoking the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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