https://www.taxtmi.com/caselaws?id=25176 An application under section 256(2) of the Income-tax Act was allowed, and the Tribunal was directed to state a case and refer two questions of law to the High Court. The questions concerned whether a change in the constitution of a firm required a fresh registration application instead of renewal, and whether the firm could be assessed as an unregistered firm for the entire accounting year despite some partners having been assessed on their respective shares of income. Each party was directed to bear its own costs. en-us Fri, 04 Sep 1987 00:00:00 +0530 Mon, 25 Jan 2010 17:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25176 An application under section 256(2) of the Income-tax Act was allowed, and the Tribunal was directed to state a case and refer two questions of law to the High Court. The questions concerned whether a change in the constitution of a firm required a fresh registration application instead of renewal, and whether the firm could be assessed as an unregistered firm for the entire accounting year despite some partners having been assessed on their respective shares of income. Each party was directed to bear its own costs. Case-Laws Income Tax Fri, 04 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25176