https://www.taxtmi.com/caselaws?id=29063 The court upheld the Tribunal's decision on the certificate of registration and ruled in favor of the assessee regarding the competence of the Tribunal to consider the change in the number of adult partners. However, it found that the continuation of registration is a proceeding under the Income-tax Act, making the Income-tax Officer's certification subject to revision under Section 263(1) if erroneous and prejudicial to the Revenue's interests. The court directed the deletion of the original question and answered the references with no order as to costs. en-us Tue, 17 Mar 1981 00:00:00 +0530 Wed, 10 Mar 2010 15:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29063 The court upheld the Tribunal's decision on the certificate of registration and ruled in favor of the assessee regarding the competence of the Tribunal to consider the change in the number of adult partners. However, it found that the continuation of registration is a proceeding under the Income-tax Act, making the Income-tax Officer's certification subject to revision under Section 263(1) if erroneous and prejudicial to the Revenue's interests. The court directed the deletion of the original question and answered the references with no order as to costs. Case-Laws Income Tax Tue, 17 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29063