https://www.taxtmi.com/caselaws?id=66739 The High Court allowed the appeal in favor of the assessee, ruling that a dissolved partnership firm cannot continue as an entity and necessitates the formation of a new firm. Despite procedural irregularities, the court held that the application for registration and the filed return supported the claim for registration of the new partnership from 8th Oct., 1971, to 31st March, 1972. The court rejected the Department's arguments regarding the return's structure and affirmed the assessee's entitlement to registration for the specified period. en-us Thu, 22 Mar 1979 00:00:00 +0530 Mon, 07 Mar 2011 10:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66739 The High Court allowed the appeal in favor of the assessee, ruling that a dissolved partnership firm cannot continue as an entity and necessitates the formation of a new firm. Despite procedural irregularities, the court held that the application for registration and the filed return supported the claim for registration of the new partnership from 8th Oct., 1971, to 31st March, 1972. The court rejected the Department's arguments regarding the return's structure and affirmed the assessee's entitlement to registration for the specified period. Case-Laws Income Tax Thu, 22 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66739