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<h1>Firm's Registration Upheld Despite Profit Mistake</h1> <h3>Commissioner of Income-Tax And Another Versus Pawan Sut Rice Mill.</h3> Commissioner of Income-Tax And Another Versus Pawan Sut Rice Mill. - [2004] 265 ITR 679, 136 TAXMANN 640 The High Court of Patna upheld the Income-tax Appellate Tribunal's decision to grant registration to a firm after a mistake in profit distribution. The mistake was deemed bona fide and not intentional. The appeal against this decision was dismissed.