https://www.taxtmi.com/caselaws?id=28579 The High Court ruled in favor of the assessee in a case involving the validity of the Appellate Tribunal's order canceling the Additional Commissioner's order under section 263, the legality of the partnership of M/s. G. Vasappa & Sons, Silk Dyes, and its entitlement to registration under the Income-tax Act, and the competency of a single member of the Appellate Tribunal to dispose of the appeal. The Court affirmed the Tribunal's decision that a prior partition was not necessary for forming a partnership and upheld the partnership's entitlement to registration. Additionally, it validated the competency of the single member to handle the appeal, ultimately favoring the assessee in all aspects. en-us Thu, 12 Aug 1982 00:00:00 +0530 Tue, 23 Feb 2010 17:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28579 The High Court ruled in favor of the assessee in a case involving the validity of the Appellate Tribunal's order canceling the Additional Commissioner's order under section 263, the legality of the partnership of M/s. G. Vasappa & Sons, Silk Dyes, and its entitlement to registration under the Income-tax Act, and the competency of a single member of the Appellate Tribunal to dispose of the appeal. The Court affirmed the Tribunal's decision that a prior partition was not necessary for forming a partnership and upheld the partnership's entitlement to registration. Additionally, it validated the competency of the single member to handle the appeal, ultimately favoring the assessee in all aspects. Case-Laws Income Tax Thu, 12 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28579