https://www.taxtmi.com/caselaws?id=17815 The High Court ruled in favor of the assessee in an income-tax reference case regarding the renewal of registration for a partnership firm under section 184(7) of the Income-tax Act. The Court considered a circular issued by the Central Board of Direct Taxes, which allowed for belated filing of Form No. 12 under certain conditions. The Court held that the belated filing, in compliance with the circular and without an ex parte assessment, was sufficient to grant renewal of registration. This decision favored the assessee, emphasizing the importance of the circular's provisions in such cases. en-us Wed, 03 Apr 1996 00:00:00 +0530 Fri, 25 Sep 2009 10:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17815 The High Court ruled in favor of the assessee in an income-tax reference case regarding the renewal of registration for a partnership firm under section 184(7) of the Income-tax Act. The Court considered a circular issued by the Central Board of Direct Taxes, which allowed for belated filing of Form No. 12 under certain conditions. The Court held that the belated filing, in compliance with the circular and without an ex parte assessment, was sufficient to grant renewal of registration. This decision favored the assessee, emphasizing the importance of the circular's provisions in such cases. Case-Laws Income Tax Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17815