https://www.taxtmi.com/caselaws?id=26698 The court partially favored the assessee on the issues regarding the continuation of registration of a partnership firm after a partner's death and the application for fresh registration due to a change in the firm's constitution. However, the court ruled in favor of the Revenue on the denial of registration benefits to a firm after individual assessment of partners. Additionally, the court sided with the assessee on the effect of cancellation of assessment on the continuation of registration. Each party was responsible for bearing their own costs in this case. en-us Tue, 10 Sep 1985 00:00:00 +0530 Sat, 06 Feb 2010 18:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26698 The court partially favored the assessee on the issues regarding the continuation of registration of a partnership firm after a partner's death and the application for fresh registration due to a change in the firm's constitution. However, the court ruled in favor of the Revenue on the denial of registration benefits to a firm after individual assessment of partners. Additionally, the court sided with the assessee on the effect of cancellation of assessment on the continuation of registration. Each party was responsible for bearing their own costs in this case. Case-Laws Income Tax Tue, 10 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26698