https://www.taxtmi.com/caselaws?id=28551 Rule 6B of the Indian Income-tax Rules, 1922 permits cancellation of a firm's registration only where the certificate was obtained without a genuine firm in existence. A firm may exist in fact even if its constitution is alleged to be invalid in law, and such legal invalidity does not by itself bring the case within rule 6B. The rule could not therefore be invoked merely because one partner was a minor treated as a full-fledged partner. On the facts stated, registration could not be cancelled under rule 6B, and the answer was in favour of the assessee. en-us Mon, 22 Nov 1971 00:00:00 +0530 Tue, 23 Feb 2010 15:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28551 Rule 6B of the Indian Income-tax Rules, 1922 permits cancellation of a firm's registration only where the certificate was obtained without a genuine firm in existence. A firm may exist in fact even if its constitution is alleged to be invalid in law, and such legal invalidity does not by itself bring the case within rule 6B. The rule could not therefore be invoked merely because one partner was a minor treated as a full-fledged partner. On the facts stated, registration could not be cancelled under rule 6B, and the answer was in favour of the assessee. Case-Laws Income Tax Mon, 22 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28551