https://www.taxtmi.com/caselaws?id=25713 The court ruled in favor of the Department and against the assessee in a case involving the requirement of a fresh application for registration in Form No. 11A after a change in the firm's constitution. The court held that a new application was necessary due to the admission of new partners. The note dated October 27, 1976, was not considered a valid application, and section 185(2) was deemed inapplicable. The Income-tax Officer's order was found to be erroneous and prejudicial to the Revenue, and the Commissioner's cancellation of registration was upheld. Registration was not allowed even for the period up to September 16, 1973. en-us Thu, 23 Oct 1986 00:00:00 +0530 Sat, 30 Jan 2010 13:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25713 The court ruled in favor of the Department and against the assessee in a case involving the requirement of a fresh application for registration in Form No. 11A after a change in the firm's constitution. The court held that a new application was necessary due to the admission of new partners. The note dated October 27, 1976, was not considered a valid application, and section 185(2) was deemed inapplicable. The Income-tax Officer's order was found to be erroneous and prejudicial to the Revenue, and the Commissioner's cancellation of registration was upheld. Registration was not allowed even for the period up to September 16, 1973. Case-Laws Income Tax Thu, 23 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25713