https://www.taxtmi.com/caselaws?id=38247 The High Court of Calcutta upheld the cancellation of a firm's registration by the Income-tax Officer for the assessment year 1964-65 due to the alleged non-existence of a partner. The court found that the opportunity given to the firm to provide evidence was reasonable, rejecting claims of insufficient time and bias by the Officer. It held that conveying the essence of the enquiry satisfied principles of natural justice. The court also determined that the Officer had adequate grounds to deem the partner non-existent and clarified that the relevant tax provisions did not support the firm's arguments. As no appeal was filed, the application was dismissed with costs. en-us Wed, 07 Jan 1976 00:00:00 +0530 Mon, 05 Apr 2010 11:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38247 The High Court of Calcutta upheld the cancellation of a firm's registration by the Income-tax Officer for the assessment year 1964-65 due to the alleged non-existence of a partner. The court found that the opportunity given to the firm to provide evidence was reasonable, rejecting claims of insufficient time and bias by the Officer. It held that conveying the essence of the enquiry satisfied principles of natural justice. The court also determined that the Officer had adequate grounds to deem the partner non-existent and clarified that the relevant tax provisions did not support the firm's arguments. As no appeal was filed, the application was dismissed with costs. Case-Laws Income Tax Wed, 07 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38247