https://www.taxtmi.com/caselaws?id=190375 An application for registration of a firm under the income-tax rules had to comply with the time limit for a first registration where no prior certificate existed, and it could not be treated as a renewal application in the absence of earlier registration. The delayed application was therefore time-barred, and a circular could not override the rule. The authorities also had material to infer that the alleged partnership firm was not established during the relevant accounting year, because the partnership deed and copy were not initially filed as required. On those grounds, the refusal of registration was held to be legally justified and the factual finding was not open to reappraisal. en-us Tue, 21 Dec 1965 00:00:00 +0530 Wed, 03 Jun 2026 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190375 An application for registration of a firm under the income-tax rules had to comply with the time limit for a first registration where no prior certificate existed, and it could not be treated as a renewal application in the absence of earlier registration. The delayed application was therefore time-barred, and a circular could not override the rule. The authorities also had material to infer that the alleged partnership firm was not established during the relevant accounting year, because the partnership deed and copy were not initially filed as required. On those grounds, the refusal of registration was held to be legally justified and the factual finding was not open to reappraisal. Case-Laws Income Tax Tue, 21 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190375