https://www.taxtmi.com/caselaws?id=22370 The court upheld the Tribunal's decision, ruling in favor of the assessee-firm for the assessment year 1982-83. Despite one partner not signing the declaration for continuation of registration in Form No. 12, the court found the firm genuine and compliant with the Income-tax Rules. The expelled deceased partner, restrained by a court order, was not required to sign the declaration, as existing partners fulfilled the signing requirement. The judgment underscores adherence to partnership deed provisions, court orders' impact on partner actions, and the necessity of existing partners signing registration continuation declarations. en-us Fri, 11 Jan 1991 00:00:00 +0530 Wed, 09 Dec 2009 15:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22370 The court upheld the Tribunal's decision, ruling in favor of the assessee-firm for the assessment year 1982-83. Despite one partner not signing the declaration for continuation of registration in Form No. 12, the court found the firm genuine and compliant with the Income-tax Rules. The expelled deceased partner, restrained by a court order, was not required to sign the declaration, as existing partners fulfilled the signing requirement. The judgment underscores adherence to partnership deed provisions, court orders' impact on partner actions, and the necessity of existing partners signing registration continuation declarations. Case-Laws Income Tax Fri, 11 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22370