https://www.taxtmi.com/caselaws?id=37353 The High Court of Allahabad ruled that an appeal against the refusal of firm registration is maintainable even if the cancellation order is part of the assessment. A late-filed renewal declaration after the assessment order is invalid, resulting in the firm being treated as unregistered. The court emphasized the importance of compliance with statutory provisions for maintaining registration and the necessity of providing an opportunity before cancellation. The judgment clarified legal aspects and upheld the appeal in favor of the assessee on the first issue but against on the remaining three issues referred by the Income-tax Appellate Tribunal for the assessment year 1970-71. en-us Fri, 21 Sep 1979 00:00:00 +0530 Mon, 29 Mar 2010 12:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37353 The High Court of Allahabad ruled that an appeal against the refusal of firm registration is maintainable even if the cancellation order is part of the assessment. A late-filed renewal declaration after the assessment order is invalid, resulting in the firm being treated as unregistered. The court emphasized the importance of compliance with statutory provisions for maintaining registration and the necessity of providing an opportunity before cancellation. The judgment clarified legal aspects and upheld the appeal in favor of the assessee on the first issue but against on the remaining three issues referred by the Income-tax Appellate Tribunal for the assessment year 1970-71. Case-Laws Income Tax Fri, 21 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37353