https://www.taxtmi.com/caselaws?id=67215 Firm registration filed after the statutory time limit required strict compliance with the prescribed conditions, and the inconsistent delay explanation supported by unreliable affidavit evidence was rejected, so condonation was denied and registration refused. Assessment of the firm as an unregistered firm was still permissible despite the partners having been assessed on their share incomes, because that did not bar assessment under the later statutory scheme and any overlapping partner assessments could be rectified if necessary. The objection based on double taxation therefore failed, and the refusal of registration together with unregistered-firm treatment was upheld. en-us Thu, 01 Sep 1983 00:00:00 +0530 Wed, 09 Mar 2011 15:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67215 Firm registration filed after the statutory time limit required strict compliance with the prescribed conditions, and the inconsistent delay explanation supported by unreliable affidavit evidence was rejected, so condonation was denied and registration refused. Assessment of the firm as an unregistered firm was still permissible despite the partners having been assessed on their share incomes, because that did not bar assessment under the later statutory scheme and any overlapping partner assessments could be rectified if necessary. The objection based on double taxation therefore failed, and the refusal of registration together with unregistered-firm treatment was upheld. Case-Laws Income Tax Thu, 01 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67215