https://www.taxtmi.com/caselaws?id=57397 Continuance of firm registration under the Income-tax Act could not be refused merely because a former partner, who had already ceased to be a partner before Form No. 12 was filed, did not sign the declaration. The declaration had to be furnished by the firm as constituted on the relevant date, namely the subsisting partners whose rights were affected by non-continuance of registration. As the application was signed by the continuing partners, the omission of the former partner's signature was not material. Refusal on that ground was unjustified, and continuation of registration was available. en-us Wed, 20 Jun 1984 00:00:00 +0530 Thu, 09 Dec 2010 18:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57397 Continuance of firm registration under the Income-tax Act could not be refused merely because a former partner, who had already ceased to be a partner before Form No. 12 was filed, did not sign the declaration. The declaration had to be furnished by the firm as constituted on the relevant date, namely the subsisting partners whose rights were affected by non-continuance of registration. As the application was signed by the continuing partners, the omission of the former partner's signature was not material. Refusal on that ground was unjustified, and continuation of registration was available. Case-Laws Income Tax Wed, 20 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57397