https://www.taxtmi.com/caselaws?id=204619 The Tribunal allowed the appeals by the assessee, holding that the refusal of registration was not justified, there was no escapement of income, and the consequential reopening was bad in law. The change of status from a firm to AOP was also not justified. The appeals for the assessment years 1998-99 to 2000-01 were allowed. en-us Fri, 31 Jul 2009 00:00:00 +0530 Thu, 12 May 2011 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204619 The Tribunal allowed the appeals by the assessee, holding that the refusal of registration was not justified, there was no escapement of income, and the consequential reopening was bad in law. The change of status from a firm to AOP was also not justified. The appeals for the assessment years 1998-99 to 2000-01 were allowed. Case-Laws Income Tax Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204619