https://www.taxtmi.com/caselaws?id=168710 Rule 6 of the Income-tax Rules, 1922 allowed a renewal application to be signed by all partners or, where a partner had died, by the deceased partner's legal representative. Where the partnership deed provided that the firm would continue after a partner's death with the surviving partners and the deceased partner's heirs or legal representatives, the signature of the deceased partner's son as legal representative was sufficient. Minor defects, including failure to amend the deed or to mention the death in the application body, did not invalidate the renewal request. en-us Fri, 03 Dec 1948 00:00:00 +0530 Mon, 23 Mar 2015 18:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168710 Rule 6 of the Income-tax Rules, 1922 allowed a renewal application to be signed by all partners or, where a partner had died, by the deceased partner's legal representative. Where the partnership deed provided that the firm would continue after a partner's death with the surviving partners and the deceased partner's heirs or legal representatives, the signature of the deceased partner's son as legal representative was sufficient. Minor defects, including failure to amend the deed or to mention the death in the application body, did not invalidate the renewal request. Case-Laws Income Tax Fri, 03 Dec 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168710