https://www.taxtmi.com/caselaws?id=25577 The court held that continuation of registration for a firm is only possible if there is no change in the firm's constitution or partners' shares. Fresh registration is required if there are any changes. The decision in Ganesh Rice Mills v. CIT was favored over CIT v. Gopi Talkies, Raigarh, stating that registration can continue only if the firm is dissolved. The court emphasized the importance of complying with Form No. 12 and Form No. 11A under the Income-tax Rules, 1962. The case was referred to an appropriate Bench for further proceedings. en-us Wed, 23 Sep 1987 00:00:00 +0530 Fri, 29 Jan 2010 15:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25577 The court held that continuation of registration for a firm is only possible if there is no change in the firm's constitution or partners' shares. Fresh registration is required if there are any changes. The decision in Ganesh Rice Mills v. CIT was favored over CIT v. Gopi Talkies, Raigarh, stating that registration can continue only if the firm is dissolved. The court emphasized the importance of complying with Form No. 12 and Form No. 11A under the Income-tax Rules, 1962. The case was referred to an appropriate Bench for further proceedings. Case-Laws Income Tax Wed, 23 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25577