https://www.taxtmi.com/caselaws?id=26696 The court ruled in favor of the Revenue and against the assessee, upholding the cancellation of the firm's registration under Section 186(1) for the assessment years 1962-63, 1964-65, and 1966-67. It was found that the partnership was not genuine due to one partner being a minor at the time of the partnership deed execution. The Appellate Assistant Commissioner was deemed justified in upholding the cancellation on different grounds, and the court concluded that the assessee had been given a reasonable opportunity to contest the cancellation for the assessment year 1961-62. en-us Mon, 09 Sep 1985 00:00:00 +0530 Sat, 06 Feb 2010 18:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26696 The court ruled in favor of the Revenue and against the assessee, upholding the cancellation of the firm's registration under Section 186(1) for the assessment years 1962-63, 1964-65, and 1966-67. It was found that the partnership was not genuine due to one partner being a minor at the time of the partnership deed execution. The Appellate Assistant Commissioner was deemed justified in upholding the cancellation on different grounds, and the court concluded that the assessee had been given a reasonable opportunity to contest the cancellation for the assessment year 1961-62. Case-Laws Income Tax Mon, 09 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26696