https://www.taxtmi.com/caselaws?id=39280 A firm registered under the repealed 1922 Act had to seek registration afresh for the first assessment year governed by the 1961 Act under section 184(1), with the registration fact recorded under section 185(4). Section 184(7) applies only where registration has already been granted under the 1961 Act and can then continue for later years if conditions are met; it does not automatically carry forward registration from the 1922 Act under section 297(2)(k). Because the firm's prior renewal under the old Act did not amount to a saving of registration for the new Act's first year, and the application followed a change in constitution and was filed after the close of the previous year, Form 11A was the proper form and the application was valid. en-us Fri, 23 Nov 1973 00:00:00 +0530 Thu, 15 Apr 2010 12:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39280 A firm registered under the repealed 1922 Act had to seek registration afresh for the first assessment year governed by the 1961 Act under section 184(1), with the registration fact recorded under section 185(4). Section 184(7) applies only where registration has already been granted under the 1961 Act and can then continue for later years if conditions are met; it does not automatically carry forward registration from the 1922 Act under section 297(2)(k). Because the firm's prior renewal under the old Act did not amount to a saving of registration for the new Act's first year, and the application followed a change in constitution and was filed after the close of the previous year, Form 11A was the proper form and the application was valid. Case-Laws Income Tax Fri, 23 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39280