https://www.taxtmi.com/caselaws?id=36772 The court upheld the Tribunal's decision that the continuation of registration for a firm was not in accordance with the law due to a change in the firm's constitution. It was ruled that the order for registration by the Income Tax Officer was invalid. Additionally, the court found that a reasonable opportunity of being heard was provided to the assessee by the Additional Commissioner of Income-tax, as there was no obligation to grant an adjournment requested by the assessee's counsel. The judgment favored the Revenue, emphasizing compliance with the Income-tax Act and legal procedures in taxation matters. en-us Mon, 24 Sep 1979 00:00:00 +0530 Wed, 24 Mar 2010 13:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36772 The court upheld the Tribunal's decision that the continuation of registration for a firm was not in accordance with the law due to a change in the firm's constitution. It was ruled that the order for registration by the Income Tax Officer was invalid. Additionally, the court found that a reasonable opportunity of being heard was provided to the assessee by the Additional Commissioner of Income-tax, as there was no obligation to grant an adjournment requested by the assessee's counsel. The judgment favored the Revenue, emphasizing compliance with the Income-tax Act and legal procedures in taxation matters. Case-Laws Income Tax Mon, 24 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36772