https://www.taxtmi.com/caselaws?id=34451 The Court held in favor of the partnership firm, ruling that the Assessing Officer was required to provide an opportunity for the firm to explain the delay in filing the declaration for registration continuation. The Court relied on precedent to establish that even if the declaration was filed late, it should be considered "not in order," necessitating an opportunity for rectification. As a result, the firm was entitled to a hearing before the declaration could be rejected, with no costs awarded. en-us Wed, 12 Aug 2009 00:00:00 +0530 Wed, 26 Dec 2012 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34451 The Court held in favor of the partnership firm, ruling that the Assessing Officer was required to provide an opportunity for the firm to explain the delay in filing the declaration for registration continuation. The Court relied on precedent to establish that even if the declaration was filed late, it should be considered "not in order," necessitating an opportunity for rectification. As a result, the firm was entitled to a hearing before the declaration could be rejected, with no costs awarded. Case-Laws Income Tax Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34451