https://www.taxtmi.com/caselaws?id=8792 The court ruled in favor of the assessee, a partnership firm, regarding the interpretation of section 184(7) of the Income-tax Act, 1961. Despite the firm's failure to file the return of income for the assessment year 1965-66, the court held that the registration of the firm should be considered valid. The court emphasized that filing the return was not a mandatory requirement for the validity of the declaration under section 184(7). Therefore, the Income-tax Officer's order treating the firm as unregistered was overturned, and the firm's registration status was upheld for the relevant assessment year. en-us Wed, 04 Oct 1972 00:00:00 +0530 Thu, 04 Jun 2009 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8792 The court ruled in favor of the assessee, a partnership firm, regarding the interpretation of section 184(7) of the Income-tax Act, 1961. Despite the firm's failure to file the return of income for the assessment year 1965-66, the court held that the registration of the firm should be considered valid. The court emphasized that filing the return was not a mandatory requirement for the validity of the declaration under section 184(7). Therefore, the Income-tax Officer's order treating the firm as unregistered was overturned, and the firm's registration status was upheld for the relevant assessment year. Case-Laws Income Tax Wed, 04 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8792