https://www.taxtmi.com/caselaws?id=64695 The firm was treated as an unregistered firm for the assessment year 1980-81 due to non-filing of Form No. 12 for continuation of registration. The Appellate Assistant Commissioner upheld this decision, emphasizing that without the filing of Form No. 12, continuation of registration could not be allowed. The Income Tax Appellate Tribunal relied on the decision of the Delhi High Court, holding that under the new Income Tax Act, the firm had to be treated as unregistered if Form No. 12 was not filed. The assessment order of the firm as an unregistered firm was upheld, dismissing the appeal and affirming its status for the year in question. en-us Wed, 19 Nov 1986 00:00:00 +0530 Wed, 09 Feb 2011 13:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64695 The firm was treated as an unregistered firm for the assessment year 1980-81 due to non-filing of Form No. 12 for continuation of registration. The Appellate Assistant Commissioner upheld this decision, emphasizing that without the filing of Form No. 12, continuation of registration could not be allowed. The Income Tax Appellate Tribunal relied on the decision of the Delhi High Court, holding that under the new Income Tax Act, the firm had to be treated as unregistered if Form No. 12 was not filed. The assessment order of the firm as an unregistered firm was upheld, dismissing the appeal and affirming its status for the year in question. Case-Laws Income Tax Wed, 19 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64695