https://www.taxtmi.com/caselaws?id=191005 Section 26A and the applicable rules require a renewal application to be made on behalf of the firm as constituted by an operative partnership instrument; where a firm was constituted for a fixed term the instrument ceases on expiry and any continued business creates a new partnership in law. Consequently, absence of an operative instrument at the relevant time meant the renewal application could not comply with the statutory requirement that the original firm (or those who were partners under the operative instrument) apply, and renewal of registration for the assessment year was not legally available. en-us Mon, 09 Aug 1948 00:00:00 +0530 Thu, 16 Mar 2017 18:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191005 Section 26A and the applicable rules require a renewal application to be made on behalf of the firm as constituted by an operative partnership instrument; where a firm was constituted for a fixed term the instrument ceases on expiry and any continued business creates a new partnership in law. Consequently, absence of an operative instrument at the relevant time meant the renewal application could not comply with the statutory requirement that the original firm (or those who were partners under the operative instrument) apply, and renewal of registration for the assessment year was not legally available. Case-Laws Income Tax Mon, 09 Aug 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191005