https://www.taxtmi.com/caselaws?id=66186 The Tribunal dismissed the revenue's appeal, ruling that canceling the firm's registration under section 185(5) of the Income-tax Act was unjustified. Non-cooperation during assessment and the absence of signatures on Form No. 12 did not warrant refusal of registration continuation. The partnership deed clarified profit and loss sharing, confirming minors' transition to major partners did not alter the firm's structure. The assessee was permitted to maintain registration after rectifying the Form No. 12 deficiency. en-us Fri, 27 Feb 1987 00:00:00 +0530 Tue, 22 Feb 2011 10:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66186 The Tribunal dismissed the revenue's appeal, ruling that canceling the firm's registration under section 185(5) of the Income-tax Act was unjustified. Non-cooperation during assessment and the absence of signatures on Form No. 12 did not warrant refusal of registration continuation. The partnership deed clarified profit and loss sharing, confirming minors' transition to major partners did not alter the firm's structure. The assessee was permitted to maintain registration after rectifying the Form No. 12 deficiency. Case-Laws Income Tax Fri, 27 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66186