https://www.taxtmi.com/caselaws?id=276218 Under the Partnership Act, registration of a firm took effect when the prescribed statement was delivered to the Registrar, because section 58 made delivery the operative act and section 59 treated the Registrar's entry and filing as merely ministerial. The court held that marginal notes could not override the clear statutory text, so the firm became registered on delivery of the statement. On the Income-tax Act issue, an application under section 26A was not barred where it was presented while the firm was unregistered but the firm became registered before the Income-tax Officer disposed of the application. The application was therefore treated as in time, and the reference was answered in favour of the assessee. en-us Fri, 15 Apr 1966 00:00:00 +0530 Fri, 02 Nov 2018 13:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276218 Under the Partnership Act, registration of a firm took effect when the prescribed statement was delivered to the Registrar, because section 58 made delivery the operative act and section 59 treated the Registrar's entry and filing as merely ministerial. The court held that marginal notes could not override the clear statutory text, so the firm became registered on delivery of the statement. On the Income-tax Act issue, an application under section 26A was not barred where it was presented while the firm was unregistered but the firm became registered before the Income-tax Officer disposed of the application. The application was therefore treated as in time, and the reference was answered in favour of the assessee. Case-Laws Income Tax Fri, 15 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276218