https://www.taxtmi.com/caselaws?id=71139 The Tribunal allowed the appeal, directing the Income-tax Officer to allow continuation of registration to the assessee firm under s. 184 (7) of the Income-tax Act for the assessment year 1972-73. The Tribunal accepted the assessee's claim that the declaration was filed on time but misplaced, based on a partner's affidavit and consistent filing history. Despite lack of documentary evidence, the Tribunal found in favor of the assessee, emphasizing probabilities supporting their case. The decision established the assessee as a registered firm for the relevant assessment year. en-us Tue, 29 Jun 1976 00:00:00 +0530 Thu, 21 Apr 2011 15:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71139 The Tribunal allowed the appeal, directing the Income-tax Officer to allow continuation of registration to the assessee firm under s. 184 (7) of the Income-tax Act for the assessment year 1972-73. The Tribunal accepted the assessee's claim that the declaration was filed on time but misplaced, based on a partner's affidavit and consistent filing history. Despite lack of documentary evidence, the Tribunal found in favor of the assessee, emphasizing probabilities supporting their case. The decision established the assessee as a registered firm for the relevant assessment year. Case-Laws Income Tax Tue, 29 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71139