https://www.taxtmi.com/caselaws?id=18427 The court upheld the cancellation of registration of a firm under the Income-tax Act for the assessment years 1979-80 to 1982-83 due to doubts about its genuineness stemming from the non-production of all partners for examination. The court affirmed the decisions of the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal, emphasizing the importance of producing partners for verification. Despite the assessee's argument regarding subsequent registration, the court found no supporting evidence and ruled in favor of the Revenue, confirming the cancellation of registration based on the failure to produce partners. en-us Tue, 18 Jun 1996 00:00:00 +0530 Wed, 30 Sep 2009 18:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18427 The court upheld the cancellation of registration of a firm under the Income-tax Act for the assessment years 1979-80 to 1982-83 due to doubts about its genuineness stemming from the non-production of all partners for examination. The court affirmed the decisions of the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal, emphasizing the importance of producing partners for verification. Despite the assessee's argument regarding subsequent registration, the court found no supporting evidence and ruled in favor of the Revenue, confirming the cancellation of registration based on the failure to produce partners. Case-Laws Income Tax Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18427