https://www.taxtmi.com/caselaws?id=49672 Section 26A of the Indian Income-tax Act, 1922, read with rule 2 of the Indian Income-tax Rules, 1922, required a firm's registration application to be in the prescribed form and signed personally by all partners. Where the application before the Appellate Assistant Commissioner lacked the signature of one partner, rule 2(c) empowered only permission for a proper application to be made before assessment was confirmed, reduced, enhanced or annulled. It did not authorise a direction to the Income-tax Officer to register the firm after the missing signature was later obtained. The appellate authority therefore had no competence to issue such a direction. en-us Wed, 08 Feb 1956 00:00:00 +0530 Tue, 09 Sep 2014 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49672 Section 26A of the Indian Income-tax Act, 1922, read with rule 2 of the Indian Income-tax Rules, 1922, required a firm's registration application to be in the prescribed form and signed personally by all partners. Where the application before the Appellate Assistant Commissioner lacked the signature of one partner, rule 2(c) empowered only permission for a proper application to be made before assessment was confirmed, reduced, enhanced or annulled. It did not authorise a direction to the Income-tax Officer to register the firm after the missing signature was later obtained. The appellate authority therefore had no competence to issue such a direction. Case-Laws Income Tax Wed, 08 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49672