https://www.taxtmi.com/caselaws?id=8532 The court held that the firm's failure to file the return of income for the assessment year 1966-67 resulted in the cessation of its registration benefits under section 184(7) of the Income-tax Act, 1961. Despite submitting a declaration without a return, the firm was assessed as unregistered, as per the proviso's clear language. The court emphasized the necessity of fulfilling all statutory requirements, including filing the return, for maintaining registration benefits. Consequently, the court ruled against the firm, directing it to pay the department's costs and advocate's fee. en-us Fri, 03 Dec 1971 00:00:00 +0530 Wed, 29 Apr 2009 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8532 The court held that the firm's failure to file the return of income for the assessment year 1966-67 resulted in the cessation of its registration benefits under section 184(7) of the Income-tax Act, 1961. Despite submitting a declaration without a return, the firm was assessed as unregistered, as per the proviso's clear language. The court emphasized the necessity of fulfilling all statutory requirements, including filing the return, for maintaining registration benefits. Consequently, the court ruled against the firm, directing it to pay the department's costs and advocate's fee. Case-Laws Income Tax Fri, 03 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8532