(h)[ an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 ] [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).][* * *] [ Omitted by Act 3 of 1989, Section 43 (w.e.f. 1.4.1989).] [in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992] [ Inserted by Act 18 of 1992, Section 83 (w.e.f. 1.4.1993).];