https://www.taxtmi.com/caselaws?id=39546 The High Court of Orissa ruled that a firm must file a declaration along with the return of income for registration to continue under section 184(7) of the Income-tax Act, 1961. Without filing the return, the registration granted under the old Act did not extend to the relevant assessment year. The Court held that the declaration filed without the return was ineffective, ultimately denying registration continuation. The Court reframed the jurisdiction issue to focus on the declaration's relevance, concluding that the Appellate Assistant Commissioner's involvement in registration matters during an appeal on quantum was unnecessary. The judges unanimously discharged the reference. en-us Tue, 16 Jul 1974 00:00:00 +0530 Sat, 17 Apr 2010 12:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39546 The High Court of Orissa ruled that a firm must file a declaration along with the return of income for registration to continue under section 184(7) of the Income-tax Act, 1961. Without filing the return, the registration granted under the old Act did not extend to the relevant assessment year. The Court held that the declaration filed without the return was ineffective, ultimately denying registration continuation. The Court reframed the jurisdiction issue to focus on the declaration's relevance, concluding that the Appellate Assistant Commissioner's involvement in registration matters during an appeal on quantum was unnecessary. The judges unanimously discharged the reference. Case-Laws Income Tax Tue, 16 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39546