https://www.taxtmi.com/caselaws?id=12383 Entitlement to firm registration, after returns were filed in the status of an unregistered firm, was treated as raising a substantial question of law rather than a purely factual issue. The High Court examined competing submissions on whether strict statutory compliance governed the grant of registration or whether the Tribunal's view could stand on the facts, and concluded that the Tribunal's allowance of fresh registration required judicial scrutiny on a legal question. The appeal was admitted, a substantial question of law was framed, and notice was issued. en-us Mon, 10 Sep 2001 00:00:00 +0530 Tue, 23 Feb 2010 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12383 Entitlement to firm registration, after returns were filed in the status of an unregistered firm, was treated as raising a substantial question of law rather than a purely factual issue. The High Court examined competing submissions on whether strict statutory compliance governed the grant of registration or whether the Tribunal's view could stand on the facts, and concluded that the Tribunal's allowance of fresh registration required judicial scrutiny on a legal question. The appeal was admitted, a substantial question of law was framed, and notice was issued. Case-Laws Income Tax Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12383