https://www.taxtmi.com/caselaws?id=277370 A firm's registration under the Income-tax Act was treated as dependent on strict compliance with the prescribed mode of application, which required the partners or one of them to apply and a partner to sign the certificate. An application made by an agent was held not to satisfy that statutory requirement, rendering the registration without jurisdiction and void. The document also states that a civil suit seeking only a declaration that the registration was void was not barred by the Act, because the statutory prohibition was confined to suits to set aside or modify assessments. The existence of a statutory remedy did not by itself exclude declaratory civil jurisdiction. en-us Thu, 04 May 1933 00:00:00 +0530 Mon, 03 Dec 2018 10:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277370 A firm's registration under the Income-tax Act was treated as dependent on strict compliance with the prescribed mode of application, which required the partners or one of them to apply and a partner to sign the certificate. An application made by an agent was held not to satisfy that statutory requirement, rendering the registration without jurisdiction and void. The document also states that a civil suit seeking only a declaration that the registration was void was not barred by the Act, because the statutory prohibition was confined to suits to set aside or modify assessments. The existence of a statutory remedy did not by itself exclude declaratory civil jurisdiction. Case-Laws Income Tax Thu, 04 May 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277370