https://www.taxtmi.com/caselaws?id=23806 Where a partner died and the deceased partner's wife later joined the firm, the Income-tax Officer treated the event as a change in constitution and declined renewal of registration on the basis that Form No. 11A was required. The Appellate Assistant Commissioner and the Tribunal took the opposite view and held the firm entitled to renewal. The High Court held that the Tribunal's conclusion raised a question of law requiring authoritative determination and directed a reference under section 256(2) on whether the assessee-firm was entitled to renewal of registration in these circumstances. en-us Sat, 26 Aug 1989 00:00:00 +0530 Thu, 14 Jan 2010 13:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23806 Where a partner died and the deceased partner's wife later joined the firm, the Income-tax Officer treated the event as a change in constitution and declined renewal of registration on the basis that Form No. 11A was required. The Appellate Assistant Commissioner and the Tribunal took the opposite view and held the firm entitled to renewal. The High Court held that the Tribunal's conclusion raised a question of law requiring authoritative determination and directed a reference under section 256(2) on whether the assessee-firm was entitled to renewal of registration in these circumstances. Case-Laws Income Tax Sat, 26 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23806