https://www.taxtmi.com/caselaws?id=27841 An application for renewal of registration under section 26A of the Indian Income-tax Act, 1922 had to strictly comply with the statutory and rule-based requirement that all eligible partners sign it, and the omission of a partner's signature made the application defective. However, the binding departmental circular required income-tax to point out such defects and allow the assessee an opportunity to rectify them rather than act adversely at once. The defect should therefore have been brought to the firm's notice before cancellation of renewal, and the matter was remitted to the Tribunal for reconsideration in light of the circular. en-us Fri, 24 Feb 1984 00:00:00 +0530 Tue, 16 Feb 2010 13:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27841 An application for renewal of registration under section 26A of the Indian Income-tax Act, 1922 had to strictly comply with the statutory and rule-based requirement that all eligible partners sign it, and the omission of a partner's signature made the application defective. However, the binding departmental circular required income-tax to point out such defects and allow the assessee an opportunity to rectify them rather than act adversely at once. The defect should therefore have been brought to the firm's notice before cancellation of renewal, and the matter was remitted to the Tribunal for reconsideration in light of the circular. Case-Laws Income Tax Fri, 24 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27841