https://www.taxtmi.com/caselaws?id=38514 The High Court held that the Tribunal's direction to grant registration to the assessee for the assessment year 1970-71 was not justified. The Court ruled against the assessee, emphasizing that the firm's failure to file the required declaration in Form No. 12 within the prescribed period rendered the registration invalid for subsequent assessment years. The reference was disposed of with no order as to costs. en-us Tue, 18 Jan 1977 00:00:00 +0530 Tue, 06 Apr 2010 18:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38514 The High Court held that the Tribunal's direction to grant registration to the assessee for the assessment year 1970-71 was not justified. The Court ruled against the assessee, emphasizing that the firm's failure to file the required declaration in Form No. 12 within the prescribed period rendered the registration invalid for subsequent assessment years. The reference was disposed of with no order as to costs. Case-Laws Income Tax Tue, 18 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38514