https://www.taxtmi.com/caselaws?id=66606 The Tribunal allowed the appeal, ruling in favor of the assessee-firm. It held that the Form No. 12 signed by the partners on the last day of the accounting year was valid, procedural defects in the form were curable, and the Commissioner lacked jurisdiction under section 263 to revise the order granting continuation of registration. The decision underscored the importance of applying procedural law to advance justice and avoiding interpretations that hinder statutory benefits, ensuring technicalities do not undermine substantive rights. en-us Tue, 27 May 1986 00:00:00 +0530 Sat, 05 Mar 2011 11:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66606 The Tribunal allowed the appeal, ruling in favor of the assessee-firm. It held that the Form No. 12 signed by the partners on the last day of the accounting year was valid, procedural defects in the form were curable, and the Commissioner lacked jurisdiction under section 263 to revise the order granting continuation of registration. The decision underscored the importance of applying procedural law to advance justice and avoiding interpretations that hinder statutory benefits, ensuring technicalities do not undermine substantive rights. Case-Laws Income Tax Tue, 27 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66606