https://www.taxtmi.com/caselaws?id=27165 The Income-tax Appellate Tribunal's decisions on various issues related to registration and dissolution of a firm were challenged. The Tribunal was directed to reassess the cases in light of a retrospective amendment to section 187 of the Income-tax Act, emphasizing the need for additional statements to consider the effects of the amendment. The legal positions on entitlement to registration under section 185, continuation of registration under section 184(7) after a partner's death, the requirement of Form No. 11A for changes in firm constitution, and the error in conducting only one assessment for the entire previous year were all subject to reevaluation by the Tribunal. en-us Wed, 23 Jan 1985 00:00:00 +0530 Thu, 11 Feb 2010 12:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27165 The Income-tax Appellate Tribunal's decisions on various issues related to registration and dissolution of a firm were challenged. The Tribunal was directed to reassess the cases in light of a retrospective amendment to section 187 of the Income-tax Act, emphasizing the need for additional statements to consider the effects of the amendment. The legal positions on entitlement to registration under section 185, continuation of registration under section 184(7) after a partner's death, the requirement of Form No. 11A for changes in firm constitution, and the error in conducting only one assessment for the entire previous year were all subject to reevaluation by the Tribunal. Case-Laws Income Tax Wed, 23 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27165