https://www.taxtmi.com/caselaws?id=70518 The Tribunal determined that the assessee firm was a genuine partnership of five partners as per the deed dated 21st February 1969. The CIT's invocation of Section 263 was deemed invalid, and the ITO's orders granting continuation of registration for the assessment years 1971-72 and 1972-73 were upheld. The appeals by the assessee were allowed. en-us Sat, 05 Mar 1977 00:00:00 +0530 Sat, 16 Apr 2011 15:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70518 The Tribunal determined that the assessee firm was a genuine partnership of five partners as per the deed dated 21st February 1969. The CIT's invocation of Section 263 was deemed invalid, and the ITO's orders granting continuation of registration for the assessment years 1971-72 and 1972-73 were upheld. The appeals by the assessee were allowed. Case-Laws Income Tax Sat, 05 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70518