https://www.taxtmi.com/caselaws?id=24247 The High Court allowed the original petition filed by the Revenue, directing the Income-tax Appellate Tribunal to refer legal questions regarding the treatment of the absence of partner signatures on Form No. 12 as a technical defect and the time frame for rectification to the High Court for decision. The Court emphasized the need to clarify the interpretation of statutory provisions concerning the continuation of registration for firms under the Income-tax Act, 1961. en-us Wed, 25 Jan 1989 00:00:00 +0530 Mon, 18 Jan 2010 17:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24247 The High Court allowed the original petition filed by the Revenue, directing the Income-tax Appellate Tribunal to refer legal questions regarding the treatment of the absence of partner signatures on Form No. 12 as a technical defect and the time frame for rectification to the High Court for decision. The Court emphasized the need to clarify the interpretation of statutory provisions concerning the continuation of registration for firms under the Income-tax Act, 1961. Case-Laws Income Tax Wed, 25 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24247