https://www.taxtmi.com/caselaws?id=168657 A firm seeking registration had to satisfy section 26A with reference to the firm in existence during the relevant accounting year. After a partner's death dissolved the earlier firm, the later firm formed under the 28 June 1956 deed was treated as a new entity; because the application did not properly cover registration or renewal of the dissolved firm and lacked the deceased partner's legal representatives' signatures and requisite particulars, registration for the year 1956-57 was refused. The penalty appeal was also incompetent because the statutory non-payment condition under the first proviso to section 30(1) was unmet when the appeal was heard, and a later ruling on registration did not cure that defect. en-us Wed, 16 Feb 1966 00:00:00 +0530 Thu, 19 Mar 2015 17:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168657 A firm seeking registration had to satisfy section 26A with reference to the firm in existence during the relevant accounting year. After a partner's death dissolved the earlier firm, the later firm formed under the 28 June 1956 deed was treated as a new entity; because the application did not properly cover registration or renewal of the dissolved firm and lacked the deceased partner's legal representatives' signatures and requisite particulars, registration for the year 1956-57 was refused. The penalty appeal was also incompetent because the statutory non-payment condition under the first proviso to section 30(1) was unmet when the appeal was heard, and a later ruling on registration did not cure that defect. Case-Laws Income Tax Wed, 16 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168657