https://www.taxtmi.com/caselaws?id=66533 The Tribunal upheld the CIT(A)'s decision to grant continuation of registration for the assessee-firm for the assessment years 1982-83, 1983-84, and 1984-85. It was ruled that a new partnership deed was not required when a minor partner attained majority as long as the profit and loss sharing ratios remained unchanged. The Tribunal emphasized that procedural errors in filing Form No. 12 should not lead to outright rejection without the opportunity for rectification. en-us Mon, 25 Nov 1991 00:00:00 +0530 Sat, 26 Feb 2011 13:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66533 The Tribunal upheld the CIT(A)'s decision to grant continuation of registration for the assessee-firm for the assessment years 1982-83, 1983-84, and 1984-85. It was ruled that a new partnership deed was not required when a minor partner attained majority as long as the profit and loss sharing ratios remained unchanged. The Tribunal emphasized that procedural errors in filing Form No. 12 should not lead to outright rejection without the opportunity for rectification. Case-Laws Income Tax Mon, 25 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66533