https://www.taxtmi.com/caselaws?id=56220 The Tribunal dismissed the appeal, upholding the AAC's decision to grant continuation of registration under section 184(7) to the assessee-firm for the assessment year 1980-81. The Tribunal held that since the minor partner who attained majority did not opt to continue as a partner within the prescribed period, the firm should be treated as a registered firm for the relevant period. The decision was in line with the reasoning of the AAC and a previous decision of the Allahabad High Court. en-us Fri, 02 Nov 1984 00:00:00 +0530 Thu, 02 Dec 2010 13:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56220 The Tribunal dismissed the appeal, upholding the AAC's decision to grant continuation of registration under section 184(7) to the assessee-firm for the assessment year 1980-81. The Tribunal held that since the minor partner who attained majority did not opt to continue as a partner within the prescribed period, the firm should be treated as a registered firm for the relevant period. The decision was in line with the reasoning of the AAC and a previous decision of the Allahabad High Court. Case-Laws Income Tax Fri, 02 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56220