https://www.taxtmi.com/caselaws?id=66424 The Tribunal allowed the appeal of a partnership firm regarding the refusal of registration for the assessment year 1979-80 due to a one-day deviation in the closing date of accounts. Despite the partnership deed specifying a different date, the Tribunal considered the deviation minor and unjustified for refusal. Emphasizing the genuineness of the firm and the procedural irregularity in not providing an opportunity to rectify the alleged defect, the Tribunal directed the Income Tax Officer to register the firm for the said assessment year. en-us Fri, 19 Aug 1983 00:00:00 +0530 Thu, 24 Feb 2011 16:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66424 The Tribunal allowed the appeal of a partnership firm regarding the refusal of registration for the assessment year 1979-80 due to a one-day deviation in the closing date of accounts. Despite the partnership deed specifying a different date, the Tribunal considered the deviation minor and unjustified for refusal. Emphasizing the genuineness of the firm and the procedural irregularity in not providing an opportunity to rectify the alleged defect, the Tribunal directed the Income Tax Officer to register the firm for the said assessment year. Case-Laws Income Tax Fri, 19 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66424