https://www.taxtmi.com/caselaws?id=65945 The Appellate Tribunal ITAT Hyderabad allowed the appeal by the assessee-firm, directing the grant of registration for the assessment year 1980-81. The Tribunal held that the Income Tax Officer could not refuse registration based solely on the invalidity of a partial partition, citing relevant legal precedents and the restrictions on inquiries into partial partitions post-31-12-1978. The Tribunal emphasized the distinct roles of members of a Hindu Undivided Family in partnerships, ultimately concluding that registration had to be allowed to the firm despite the application of section 171(9) of the Income-tax Act. en-us Tue, 22 Mar 1983 00:00:00 +0530 Sat, 19 Feb 2011 13:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65945 The Appellate Tribunal ITAT Hyderabad allowed the appeal by the assessee-firm, directing the grant of registration for the assessment year 1980-81. The Tribunal held that the Income Tax Officer could not refuse registration based solely on the invalidity of a partial partition, citing relevant legal precedents and the restrictions on inquiries into partial partitions post-31-12-1978. The Tribunal emphasized the distinct roles of members of a Hindu Undivided Family in partnerships, ultimately concluding that registration had to be allowed to the firm despite the application of section 171(9) of the Income-tax Act. Case-Laws Income Tax Tue, 22 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65945