https://www.taxtmi.com/caselaws?id=24463 The court affirmed that the declarations filed by the firm were defective but curable under section 185(3) of the Income-tax Act. It held that there was no change in the firm's constitution when the minor partner attained majority, contrary to the Tribunal's decision. The court directed a reassessment, emphasizing the need to consider if the assessee was given a chance to rectify defects and if any delays were justified. en-us Tue, 11 Oct 1988 00:00:00 +0530 Wed, 20 Jan 2010 12:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24463 The court affirmed that the declarations filed by the firm were defective but curable under section 185(3) of the Income-tax Act. It held that there was no change in the firm's constitution when the minor partner attained majority, contrary to the Tribunal's decision. The court directed a reassessment, emphasizing the need to consider if the assessee was given a chance to rectify defects and if any delays were justified. Case-Laws Income Tax Tue, 11 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24463