https://www.taxtmi.com/caselaws?id=37550 The Tribunal directed the Income Tax Officer to allow continuation of registration for a partnership firm after the firm complied with the requirements of the Income Tax Act. The Court held that the filing of a declaration along with the return of income is procedural and not a substantive requirement, and the firm should not be denied registration solely for non-compliance. The firm was entitled to continuation of registration as the declaration was filed before assessment, and the Tribunal's decision was upheld. The Court awarded costs to the firm. en-us Fri, 19 May 1978 00:00:00 +0530 Tue, 30 Mar 2010 14:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37550 The Tribunal directed the Income Tax Officer to allow continuation of registration for a partnership firm after the firm complied with the requirements of the Income Tax Act. The Court held that the filing of a declaration along with the return of income is procedural and not a substantive requirement, and the firm should not be denied registration solely for non-compliance. The firm was entitled to continuation of registration as the declaration was filed before assessment, and the Tribunal's decision was upheld. The Court awarded costs to the firm. Case-Laws Income Tax Fri, 19 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37550