https://www.taxtmi.com/caselaws?id=67267 The Appellate Tribunal ITAT Jabalpur upheld the CIT(A)'s decision to grant continuation of registration to the partnership firm under section 184(7) of the IT Act, 1961. The Tribunal emphasized compliance with the conditions of no change in firm constitution and timely submission of Form No. 12, noting the absence of a profit distribution requirement in the provision. Relying on relevant judgments and distinguishing precedents under the 1922 Act, the Tribunal ruled in favor of the assessee, dismissing the Revenue's appeal and affirming the firm's entitlement to continuation of registration. en-us Tue, 27 Jul 1999 00:00:00 +0530 Wed, 09 Mar 2011 18:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67267 The Appellate Tribunal ITAT Jabalpur upheld the CIT(A)'s decision to grant continuation of registration to the partnership firm under section 184(7) of the IT Act, 1961. The Tribunal emphasized compliance with the conditions of no change in firm constitution and timely submission of Form No. 12, noting the absence of a profit distribution requirement in the provision. Relying on relevant judgments and distinguishing precedents under the 1922 Act, the Tribunal ruled in favor of the assessee, dismissing the Revenue's appeal and affirming the firm's entitlement to continuation of registration. Case-Laws Income Tax Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67267