https://www.taxtmi.com/caselaws?id=39536 The Tribunal's decision to allow the registration of the firm despite a late filing of the declaration under section 184(7) of the Income-tax Act was upheld by the court. The court clarified that the term "along with its return of income" is directory, not mandatory, emphasizing the need for the declaration to be available to the assessing authority during assessment. The 1970 amendment allowing for condonation of delays further supported this interpretation. The court ruled in favor of the assessee, affirming the legality and propriety of the Tribunal's order without awarding costs. en-us Tue, 14 Jan 1975 00:00:00 +0530 Sat, 17 Apr 2010 11:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39536 The Tribunal's decision to allow the registration of the firm despite a late filing of the declaration under section 184(7) of the Income-tax Act was upheld by the court. The court clarified that the term "along with its return of income" is directory, not mandatory, emphasizing the need for the declaration to be available to the assessing authority during assessment. The 1970 amendment allowing for condonation of delays further supported this interpretation. The court ruled in favor of the assessee, affirming the legality and propriety of the Tribunal's order without awarding costs. Case-Laws Income Tax Tue, 14 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39536