https://www.taxtmi.com/caselaws?id=38729 The High Court ruled against the firm's application for the continuation of registration for a part of the relevant previous year under section 256(1) of the Income-tax Act, 1961. The court held that the firm's claim was not justified due to a change in its constitution following the partner's death. Emphasizing the need for continuity and considering the firm's constitution, the court distinguished the case from previous decisions and concluded that registration could not be maintained based on the specific circumstances presented. en-us Fri, 05 Dec 1975 00:00:00 +0530 Thu, 08 Apr 2010 16:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38729 The High Court ruled against the firm's application for the continuation of registration for a part of the relevant previous year under section 256(1) of the Income-tax Act, 1961. The court held that the firm's claim was not justified due to a change in its constitution following the partner's death. Emphasizing the need for continuity and considering the firm's constitution, the court distinguished the case from previous decisions and concluded that registration could not be maintained based on the specific circumstances presented. Case-Laws Income Tax Fri, 05 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38729