https://www.taxtmi.com/caselaws?id=29068 The Court affirmed the partnership firm's entitlement to registration continuation for the assessment year 1968-69, overturning the Additional Commissioner's decision to cancel the registration under Section 263 of the Income Tax Act. Emphasizing compliance with Section 184(7) conditions and the absence of changes in firm constitution or partner shares, the Court held that registration must continue if statutory requirements are met. The Court clarified that the Act does not preclude registration continuation post-partnership term expiry, supporting the Tribunal's decision and directing each party to bear their costs. en-us Fri, 18 Dec 1981 00:00:00 +0530 Wed, 10 Mar 2010 15:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29068 The Court affirmed the partnership firm's entitlement to registration continuation for the assessment year 1968-69, overturning the Additional Commissioner's decision to cancel the registration under Section 263 of the Income Tax Act. Emphasizing compliance with Section 184(7) conditions and the absence of changes in firm constitution or partner shares, the Court held that registration must continue if statutory requirements are met. The Court clarified that the Act does not preclude registration continuation post-partnership term expiry, supporting the Tribunal's decision and directing each party to bear their costs. Case-Laws Income Tax Fri, 18 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29068