https://www.taxtmi.com/caselaws?id=16679 The case involved a partnership firm facing issues regarding a change in its constitution due to the death of a partner. The Income-tax Appellate Tribunal initially disallowed rectification of registration due to the death of a partner. However, following the precedent set in Wazid Ali's case, the Court ruled that the firm was entitled to the benefits of registration until the date of the partner's death. Consequently, the Court held in favor of the assessee, affirming their entitlement to registration under the Income-tax Act, 1961 until the partner's demise on October 3, 1971. en-us Tue, 09 Jun 1998 00:00:00 +0530 Wed, 09 Sep 2009 13:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16679 The case involved a partnership firm facing issues regarding a change in its constitution due to the death of a partner. The Income-tax Appellate Tribunal initially disallowed rectification of registration due to the death of a partner. However, following the precedent set in Wazid Ali's case, the Court ruled that the firm was entitled to the benefits of registration until the date of the partner's death. Consequently, the Court held in favor of the assessee, affirming their entitlement to registration under the Income-tax Act, 1961 until the partner's demise on October 3, 1971. Case-Laws Income Tax Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16679