https://www.taxtmi.com/caselaws?id=55133 An assessee-firm was found entitled to registration for the assessment year because the earlier refusal had already been corrected in appeal, and the subsequent grant of registration for the immediately following year supported continuity of the same status. Filing Form No. 11 instead of Form No. 12 was not treated as fatal, since the continued state of affairs meant the form could contain the same particulars in greater detail. The partners' share income had also been assessed, and the earlier judicial view supporting registration in such circumstances was applied. The tax authority's refusal was therefore held unsustainable. en-us Mon, 12 Feb 1990 00:00:00 +0530 Tue, 23 Nov 2010 17:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55133 An assessee-firm was found entitled to registration for the assessment year because the earlier refusal had already been corrected in appeal, and the subsequent grant of registration for the immediately following year supported continuity of the same status. Filing Form No. 11 instead of Form No. 12 was not treated as fatal, since the continued state of affairs meant the form could contain the same particulars in greater detail. The partners' share income had also been assessed, and the earlier judicial view supporting registration in such circumstances was applied. The tax authority's refusal was therefore held unsustainable. Case-Laws Income Tax Mon, 12 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55133