https://www.taxtmi.com/caselaws?id=61425 For continuation of registration, Form No. 12 must be verified and signed by the partners constituting the firm on the date of the application. Applying Section 184(7) with Rules 24 and 22(5), the valid declaration was the form filed on 25 July 1981 because it bore the signatures of the partners then constituting the reconstituted firm. The later form filed on 15 September 1983 was not the operative declaration and could not defeat the earlier valid filing. The refusal to continue registration was therefore set aside and continuation of registration was directed. en-us Tue, 07 Mar 1989 00:00:00 +0530 Wed, 12 Jan 2011 15:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61425 For continuation of registration, Form No. 12 must be verified and signed by the partners constituting the firm on the date of the application. Applying Section 184(7) with Rules 24 and 22(5), the valid declaration was the form filed on 25 July 1981 because it bore the signatures of the partners then constituting the reconstituted firm. The later form filed on 15 September 1983 was not the operative declaration and could not defeat the earlier valid filing. The refusal to continue registration was therefore set aside and continuation of registration was directed. Case-Laws Income Tax Tue, 07 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61425