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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Minors can't be shown as partners in firm for tax assessment. ITAT upholds CIT (A)'s decision. (A)</h1> The ITAT upheld the CIT (A)'s decision to cancel the ITO's orders regarding minors wrongly shown as partners in a firm for assessment years 1975-76 and ... - The appeals related to the assessment years 1975-76 and 1976-77. The dispute was about the cancellation of orders passed by the ITO under section 186(1) of the Act due to minors being wrongly shown as partners in a firm. The CIT (A) cancelled the ITO's orders based on Andhra Pradesh High Court judgments. The ITAT upheld the CIT (A)'s decision, dismissing the departmental appeals.

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