https://www.taxtmi.com/caselaws?id=8572 The court held that the death of a partner constituted a change in the firm's constitution despite clauses in the partnership deed indicating continuity. The refusal of registration by the Income-tax Officer was deemed proper due to non-compliance with legal requirements following the partner's death. The Appellate Assistant Commissioner's dismissal of the appeal was upheld, as the appeal was not the appropriate avenue for contesting the registration refusal. The petitioner's application was dismissed, with the court granting a stay of operation for four weeks after the Christmas vacation. en-us Thu, 23 Dec 1971 00:00:00 +0530 Thu, 30 Apr 2009 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8572 The court held that the death of a partner constituted a change in the firm's constitution despite clauses in the partnership deed indicating continuity. The refusal of registration by the Income-tax Officer was deemed proper due to non-compliance with legal requirements following the partner's death. The Appellate Assistant Commissioner's dismissal of the appeal was upheld, as the appeal was not the appropriate avenue for contesting the registration refusal. The petitioner's application was dismissed, with the court granting a stay of operation for four weeks after the Christmas vacation. Case-Laws Income Tax Thu, 23 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8572