https://www.taxtmi.com/caselaws?id=18203 Continuation of registration under section 184(7) was upheld where the assessee-firm filed Form No. 12 and the only objection was that no fresh partnership deed was executed after two minors admitted to benefits of partnership attained majority. The authority relying on the 03.01.1962 Board circular accepted that, when the genuineness of the partnership is not in doubt, renewal cannot be refused on that ground alone. The later circular dated 04.08.1977 was treated as prospective and inapplicable to the assessment year concerned. The referred question was answered in favour of the assessee and against the Revenue. en-us Thu, 27 Jun 1996 00:00:00 +0530 Tue, 29 Sep 2009 14:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18203 Continuation of registration under section 184(7) was upheld where the assessee-firm filed Form No. 12 and the only objection was that no fresh partnership deed was executed after two minors admitted to benefits of partnership attained majority. The authority relying on the 03.01.1962 Board circular accepted that, when the genuineness of the partnership is not in doubt, renewal cannot be refused on that ground alone. The later circular dated 04.08.1977 was treated as prospective and inapplicable to the assessment year concerned. The referred question was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18203