https://www.taxtmi.com/caselaws?id=189231 The High Court held that the Commissioner of Income-tax could revise the order passed by the Income-tax Officer under Section 33B. It was determined that a valid partnership did not exist between the parties, as a minor cannot enter into a partnership contract. The issue of specifying individual shares in the partnership deed was not answered due to the lack of a legal partnership. Regarding the cancellation of the firm's registration, the court concluded that the Commissioner did not have jurisdiction to cancel the registration after the Appellate Assistant Commissioner had dealt with the assessment, ultimately ruling in favor of the assessee. en-us Wed, 04 Apr 1956 00:00:00 +0530 Mon, 02 Jan 2017 15:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189231 The High Court held that the Commissioner of Income-tax could revise the order passed by the Income-tax Officer under Section 33B. It was determined that a valid partnership did not exist between the parties, as a minor cannot enter into a partnership contract. The issue of specifying individual shares in the partnership deed was not answered due to the lack of a legal partnership. Regarding the cancellation of the firm's registration, the court concluded that the Commissioner did not have jurisdiction to cancel the registration after the Appellate Assistant Commissioner had dealt with the assessment, ultimately ruling in favor of the assessee. Case-Laws Income Tax Wed, 04 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189231