https://www.taxtmi.com/caselaws?id=5937 For the first assessment year under the Income-tax Act, 1961, a firm with a changed constitution had to file a fresh registration application under section 184(1), and a prior registration under the 1922 Act did not continue automatically. The application in Form No. 11A was treated as valid on the facts because it was filed after the new Act came into force and was governed by the 1961 Act and Rule 22(4)(ii). Where defects were alleged, section 185(2) required the Income-tax Officer to give the assessee-firm an opportunity to cure them before rejection; rejection without that opportunity was procedurally unsustainable. en-us Thu, 17 Jul 1986 00:00:00 +0530 Tue, 14 Jun 2011 04:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5937 For the first assessment year under the Income-tax Act, 1961, a firm with a changed constitution had to file a fresh registration application under section 184(1), and a prior registration under the 1922 Act did not continue automatically. The application in Form No. 11A was treated as valid on the facts because it was filed after the new Act came into force and was governed by the 1961 Act and Rule 22(4)(ii). Where defects were alleged, section 185(2) required the Income-tax Officer to give the assessee-firm an opportunity to cure them before rejection; rejection without that opportunity was procedurally unsustainable. Case-Laws Income Tax Thu, 17 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5937