https://www.taxtmi.com/caselaws?id=29594 A defective declaration for continuation of firm registration under income-tax law, including absence of one partner's personal signature, was treated as a curable defect rather than a void application. The assessing authority was required to intimate the defect and allow the prescribed period to rectify it before refusing renewal. Where the officer noticed the defect but did not give the firm that opportunity, denial of continuation of registration was not justified. The later statutory scheme, unlike the older Act, expressly built in this remedial safeguard, reinforcing that procedural defects in the prescribed declaration must first be cured before adverse action is taken. en-us Fri, 07 May 1982 00:00:00 +0530 Mon, 15 Mar 2010 10:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29594 A defective declaration for continuation of firm registration under income-tax law, including absence of one partner's personal signature, was treated as a curable defect rather than a void application. The assessing authority was required to intimate the defect and allow the prescribed period to rectify it before refusing renewal. Where the officer noticed the defect but did not give the firm that opportunity, denial of continuation of registration was not justified. The later statutory scheme, unlike the older Act, expressly built in this remedial safeguard, reinforcing that procedural defects in the prescribed declaration must first be cured before adverse action is taken. Case-Laws Income Tax Fri, 07 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29594