https://www.taxtmi.com/caselaws?id=26783 The court upheld the registration of the assessee-firm for the assessment years 1971-72 and 1972-73 under the Income-tax Act, 1961. Despite the firm's involvement in illegal activities under the Punjab Excise Act, the court emphasized the legality of the partnership and mutual agency, supporting the firm's entitlement to registration. The court distinguished a prior case involving illegal activities, stating that the current firm's constitution was lawful. The judgment emphasized that the court's role is to assess the firm's legal existence as per the Act, not to correct factual errors. The request for a mandamus was declined, highlighting the firm's eligibility for registration despite unlawful activities. en-us Wed, 08 May 1985 00:00:00 +0530 Mon, 08 Feb 2010 14:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26783 The court upheld the registration of the assessee-firm for the assessment years 1971-72 and 1972-73 under the Income-tax Act, 1961. Despite the firm's involvement in illegal activities under the Punjab Excise Act, the court emphasized the legality of the partnership and mutual agency, supporting the firm's entitlement to registration. The court distinguished a prior case involving illegal activities, stating that the current firm's constitution was lawful. The judgment emphasized that the court's role is to assess the firm's legal existence as per the Act, not to correct factual errors. The request for a mandamus was declined, highlighting the firm's eligibility for registration despite unlawful activities. Case-Laws Income Tax Wed, 08 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26783