https://www.taxtmi.com/caselaws?id=21962 The Tribunal found the partnership deed invalid due to missing signatures and a minor partner, leading to the firm's lack of genuineness. Consequently, the firm was not considered genuine as registered, resulting in the cancellation of registration under section 186(1) of the Income-tax Act. The Tribunal ruled that the firm could be assessed as unregistered post-cancellation, emphasizing the distinction between factual genuineness and legal validity required for registration. Legal precedents supported the decision, highlighting the necessity of rectifying defects in registration applications. The court directed the assessing officer to allow the assessee an opportunity to address concerns before final orders were issued, stressing adherence to procedural fairness under section 185(2) of the Income-tax Act. en-us Thu, 25 Jul 1991 00:00:00 +0530 Sat, 05 Dec 2009 11:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21962 The Tribunal found the partnership deed invalid due to missing signatures and a minor partner, leading to the firm's lack of genuineness. Consequently, the firm was not considered genuine as registered, resulting in the cancellation of registration under section 186(1) of the Income-tax Act. The Tribunal ruled that the firm could be assessed as unregistered post-cancellation, emphasizing the distinction between factual genuineness and legal validity required for registration. Legal precedents supported the decision, highlighting the necessity of rectifying defects in registration applications. The court directed the assessing officer to allow the assessee an opportunity to address concerns before final orders were issued, stressing adherence to procedural fairness under section 185(2) of the Income-tax Act. Case-Laws Income Tax Thu, 25 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21962