https://www.taxtmi.com/caselaws?id=28346 The court held that no change in the firm's constitution occurred when a minor partner reached majority, as per the terms of the partnership deed. Consequently, the court did not address the issue of the assessment under section 144 and the grant of registration, as the resolution of the primary issue made the second question moot. The case was remanded to the Department for appropriate orders in accordance with the Income Tax Act, with costs awarded to the assessee. en-us Tue, 10 May 1983 00:00:00 +0530 Sat, 20 Feb 2010 18:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28346 The court held that no change in the firm's constitution occurred when a minor partner reached majority, as per the terms of the partnership deed. Consequently, the court did not address the issue of the assessment under section 144 and the grant of registration, as the resolution of the primary issue made the second question moot. The case was remanded to the Department for appropriate orders in accordance with the Income Tax Act, with costs awarded to the assessee. Case-Laws Income Tax Tue, 10 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28346