https://www.taxtmi.com/caselaws?id=38162 The court held that the Income-tax Officer was not obligated to provide notice to rectify defects in the declaration form for the renewal of registration of a firm. The declaration form was deemed a requirement for the continuation of registered status, not an application for registration. The court emphasized that section 185 of the Income-tax Act pertains to applications, not declaration forms, and ruled in favor of the revenue, citing previous judgments and principles of natural justice. Each party was ordered to bear its own costs, with the judgment supported by both R. N. Pyne J. and Sabyasachi Mukherjee J. en-us Wed, 11 Sep 1974 00:00:00 +0530 Sat, 03 Apr 2010 14:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38162 The court held that the Income-tax Officer was not obligated to provide notice to rectify defects in the declaration form for the renewal of registration of a firm. The declaration form was deemed a requirement for the continuation of registered status, not an application for registration. The court emphasized that section 185 of the Income-tax Act pertains to applications, not declaration forms, and ruled in favor of the revenue, citing previous judgments and principles of natural justice. Each party was ordered to bear its own costs, with the judgment supported by both R. N. Pyne J. and Sabyasachi Mukherjee J. Case-Laws Income Tax Wed, 11 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38162