https://www.taxtmi.com/caselaws?id=61148 The ITAT allowed the appeal, holding that the firm's registration was valid, and the Commissioner erred in canceling the ITO's order under section 263 of the IT Act, 1961. The ITAT emphasized the genuineness of the partnership and compliance with legal requirements for registration, setting aside the Commissioner's order and reinstating the status quo ante. The decision was based on the firm's adherence to the law and proper handling of changes in the partnership structure, as evidenced by the partnership deed. en-us Mon, 21 Sep 1981 00:00:00 +0530 Tue, 11 Jan 2011 11:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61148 The ITAT allowed the appeal, holding that the firm's registration was valid, and the Commissioner erred in canceling the ITO's order under section 263 of the IT Act, 1961. The ITAT emphasized the genuineness of the partnership and compliance with legal requirements for registration, setting aside the Commissioner's order and reinstating the status quo ante. The decision was based on the firm's adherence to the law and proper handling of changes in the partnership structure, as evidenced by the partnership deed. Case-Laws Income Tax Mon, 21 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61148