https://www.taxtmi.com/caselaws?id=24107 Continuation of registration under section 184(7) of the Income-tax Act depends on an existing validly registered firm. Where the sub-partnership had already been found not genuine and not entitled to registration for the earlier assessment year, that finding removed the for treating the firm as continuingly registered in the next year. The changed legal position meant the earlier grant of continuation could not survive, and the assessee-firm was held not entitled to continuation of registration for assessment year 1971-72. en-us Thu, 02 Feb 1989 00:00:00 +0530 Sat, 16 Jan 2010 16:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24107 Continuation of registration under section 184(7) of the Income-tax Act depends on an existing validly registered firm. Where the sub-partnership had already been found not genuine and not entitled to registration for the earlier assessment year, that finding removed the for treating the firm as continuingly registered in the next year. The changed legal position meant the earlier grant of continuation could not survive, and the assessee-firm was held not entitled to continuation of registration for assessment year 1971-72. Case-Laws Income Tax Thu, 02 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24107