https://www.taxtmi.com/caselaws?id=38539 The court ruled against the assessee, emphasizing that a declaration under section 184(7)(ii) cannot substitute an application for registration under section 184(1) of the Income-tax Act, 1961. The court highlighted the mandatory requirement of furnishing the declaration along with the return of income for the relevant assessment year. It was concluded that the firm failed to comply with the statutory requirements for registration renewal, leading to a judgment in favor of the department. The importance of adhering to statutory timelines and procedures for registration renewal was underscored in the judgment. en-us Thu, 13 Nov 1975 00:00:00 +0530 Wed, 07 Apr 2010 11:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38539 The court ruled against the assessee, emphasizing that a declaration under section 184(7)(ii) cannot substitute an application for registration under section 184(1) of the Income-tax Act, 1961. The court highlighted the mandatory requirement of furnishing the declaration along with the return of income for the relevant assessment year. It was concluded that the firm failed to comply with the statutory requirements for registration renewal, leading to a judgment in favor of the department. The importance of adhering to statutory timelines and procedures for registration renewal was underscored in the judgment. Case-Laws Income Tax Thu, 13 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38539