https://www.taxtmi.com/caselaws?id=38745 The High Court held that the firm underwent reconstitution due to a change in partners, not succession. Registration could not be granted for a part of the accounting period, and there was no sufficient cause to condone the delay in filing the registration application. Even if one partner was assessed separately, the Income-tax Officer could assess the partnership firm as a unit. The Court ruled in favor of the revenue, upholding the decisions of the lower authorities and dismissing the appeal by the assessee. en-us Mon, 31 Jan 1977 00:00:00 +0530 Thu, 08 Apr 2010 17:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38745 The High Court held that the firm underwent reconstitution due to a change in partners, not succession. Registration could not be granted for a part of the accounting period, and there was no sufficient cause to condone the delay in filing the registration application. Even if one partner was assessed separately, the Income-tax Officer could assess the partnership firm as a unit. The Court ruled in favor of the revenue, upholding the decisions of the lower authorities and dismissing the appeal by the assessee. Case-Laws Income Tax Mon, 31 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38745