https://www.taxtmi.com/caselaws?id=19819 The High Court of Patna upheld the decision of the Appellate Tribunal, allowing the continuation of registration for the assessee-firm for the assessment year 1975-76. The court held that the declaration for registration needed to be made only by the partners who constituted the firm at the time of making the declaration, which was the 13 partners in this case. The court interpreted section 184(7) of the Income-tax Act in line with previous case law, emphasizing that partners as constituted at the time of making the declaration should sign it. The outcome favored the assessee, and the court ruled against the Revenue, affirming the continuation of registration. en-us Thu, 03 Mar 1994 00:00:00 +0530 Mon, 09 Nov 2009 18:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19819 The High Court of Patna upheld the decision of the Appellate Tribunal, allowing the continuation of registration for the assessee-firm for the assessment year 1975-76. The court held that the declaration for registration needed to be made only by the partners who constituted the firm at the time of making the declaration, which was the 13 partners in this case. The court interpreted section 184(7) of the Income-tax Act in line with previous case law, emphasizing that partners as constituted at the time of making the declaration should sign it. The outcome favored the assessee, and the court ruled against the Revenue, affirming the continuation of registration. Case-Laws Income Tax Thu, 03 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19819