https://www.taxtmi.com/caselaws?id=63649 Late filing of Form No. 12 and the return did not defeat continuation of registration where the papers were prepared in time, the delay arose from a partner's forgetfulness in delivering them, and the firm was otherwise genuine. The text treats this as sufficient cause for the procedural lapse and states that denial of continuation under section 184(7) was not justified, so registration was directed to continue for the assessment year 1978-79. en-us Fri, 30 Dec 1983 00:00:00 +0530 Tue, 01 Feb 2011 12:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63649 Late filing of Form No. 12 and the return did not defeat continuation of registration where the papers were prepared in time, the delay arose from a partner's forgetfulness in delivering them, and the firm was otherwise genuine. The text treats this as sufficient cause for the procedural lapse and states that denial of continuation under section 184(7) was not justified, so registration was directed to continue for the assessment year 1978-79. Case-Laws Income Tax Fri, 30 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63649