https://www.taxtmi.com/caselaws?id=67084 The Tribunal allowed the miscellaneous application filed by the assessee seeking rectification of a mistake in the order related to the registration of a firm after the death of a partner. The Tribunal rectified its previous decision based on a retrospective amendment to section 187(2) of the IT Act, allowing the firm to be registered until a specified date and assessed as a registered firm for the income earned during that period. The Tribunal directed two separate assessments for the periods with and without registration, in line with the retrospective amendment. en-us Fri, 04 Jan 1985 00:00:00 +0530 Wed, 09 Mar 2011 10:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67084 The Tribunal allowed the miscellaneous application filed by the assessee seeking rectification of a mistake in the order related to the registration of a firm after the death of a partner. The Tribunal rectified its previous decision based on a retrospective amendment to section 187(2) of the IT Act, allowing the firm to be registered until a specified date and assessed as a registered firm for the income earned during that period. The Tribunal directed two separate assessments for the periods with and without registration, in line with the retrospective amendment. Case-Laws Income Tax Fri, 04 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67084