https://www.taxtmi.com/caselaws?id=66908 The Tribunal set aside the CIT(A)'s order and directed the Assessing Officer to register the partnership firm, ruling in favor of the assessee. The Tribunal emphasized the importance of following the specific procedures outlined in section 185, noting that once the firm is deemed registered, the Assessing Officer loses jurisdiction to examine genuineness. The decision highlighted the independent nature of the registration process and the significance of adhering to the specified time limit for decision-making. en-us Mon, 06 Mar 2000 00:00:00 +0530 Tue, 08 Mar 2011 11:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66908 The Tribunal set aside the CIT(A)'s order and directed the Assessing Officer to register the partnership firm, ruling in favor of the assessee. The Tribunal emphasized the importance of following the specific procedures outlined in section 185, noting that once the firm is deemed registered, the Assessing Officer loses jurisdiction to examine genuineness. The decision highlighted the independent nature of the registration process and the significance of adhering to the specified time limit for decision-making. Case-Laws Income Tax Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66908