https://www.taxtmi.com/caselaws?id=17763 The High Court of Allahabad quashed the notice issued by the Assessing Officer seeking to cancel the registration of a partnership firm under the Income-tax Act for the assessment years 1974-75 to 1979-80. The court criticized the assumption that one partner was a benamidar of his father as perverse and lacking evidence, noting discrepancies in the Tribunal's orders. The court found the Assessing Officer's actions mala fide and awarded costs to the petitioner, ultimately ruling in favor of the firm. en-us Tue, 03 Sep 1996 00:00:00 +0530 Thu, 24 Sep 2009 16:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17763 The High Court of Allahabad quashed the notice issued by the Assessing Officer seeking to cancel the registration of a partnership firm under the Income-tax Act for the assessment years 1974-75 to 1979-80. The court criticized the assumption that one partner was a benamidar of his father as perverse and lacking evidence, noting discrepancies in the Tribunal's orders. The court found the Assessing Officer's actions mala fide and awarded costs to the petitioner, ultimately ruling in favor of the firm. Case-Laws Income Tax Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17763