https://www.taxtmi.com/caselaws?id=36506 The High Court upheld the Tribunal's decision to register the partnership firm for the assessment year 1964-65, emphasizing the genuineness of the firm and accepting clerical errors as valid reasons for filing delays. The Court ruled in favor of the assessee, rejecting the revenue's challenge regarding the Tribunal's jurisdiction to allow new points to be raised. Each party was directed to bear their own costs in the case. en-us Fri, 18 Jan 1980 00:00:00 +0530 Mon, 22 Mar 2010 17:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36506 The High Court upheld the Tribunal's decision to register the partnership firm for the assessment year 1964-65, emphasizing the genuineness of the firm and accepting clerical errors as valid reasons for filing delays. The Court ruled in favor of the assessee, rejecting the revenue's challenge regarding the Tribunal's jurisdiction to allow new points to be raised. Each party was directed to bear their own costs in the case. Case-Laws Income Tax Fri, 18 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36506