https://www.taxtmi.com/caselaws?id=22359 The High Court affirmed the Tribunal's decision that the absence of signatures by partners in Form No. 12 constituted a technical defect that should be rectified. The Tribunal's directive to the Income-tax Officer to return the form for rectification and then reconsider the registration was upheld. The court emphasized principles of fairness and natural justice in tax administration, ruling in favor of the assessee. The Income-tax Officer was required to follow a fair procedure by allowing rectification before making a final decision on registration. en-us Tue, 02 Apr 1991 00:00:00 +0530 Wed, 09 Dec 2009 14:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22359 The High Court affirmed the Tribunal's decision that the absence of signatures by partners in Form No. 12 constituted a technical defect that should be rectified. The Tribunal's directive to the Income-tax Officer to return the form for rectification and then reconsider the registration was upheld. The court emphasized principles of fairness and natural justice in tax administration, ruling in favor of the assessee. The Income-tax Officer was required to follow a fair procedure by allowing rectification before making a final decision on registration. Case-Laws Income Tax Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22359