https://www.taxtmi.com/caselaws?id=65977 The tribunal upheld the continuation of the firm's registration for the assessment year 1980-81, ruling that the declaration signed by only two partners was valid as the firm was constituted by two partners at the time of application. The tribunal emphasized that the rules were satisfied despite the retired partner's refusal to sign, as the firm had not dissolved but only changed its constitution. The ITO's insistence on the third partner's signature was deemed unnecessary, and the appeal by the revenue was dismissed. en-us Fri, 27 Apr 1984 00:00:00 +0530 Sat, 19 Feb 2011 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65977 The tribunal upheld the continuation of the firm's registration for the assessment year 1980-81, ruling that the declaration signed by only two partners was valid as the firm was constituted by two partners at the time of application. The tribunal emphasized that the rules were satisfied despite the retired partner's refusal to sign, as the firm had not dissolved but only changed its constitution. The ITO's insistence on the third partner's signature was deemed unnecessary, and the appeal by the revenue was dismissed. Case-Laws Income Tax Fri, 27 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65977