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1973 (8) TMI 22 - PATNA HIGH COURTPartnership Deed - Fresh deed was executed before the end of the term of the old partnership - Whether fresh registration would be necessary when there is no change in constitution - Whether, on the facts and in the circumstances of the case, the assessment for the assessment year 1962-63 after granting registration to the assessee-firm was wrong in law, as held by the Commissioner and the Tribunal - answer the reframed question in the negative, in favour of the assessee and against the department. I hold that, on the facts and in the circumstances of the case, the assessment was correctly made by the Income-tax Officer on grant of registration to the assessee-firm in accordance with section 184(7) of the 1961 Act
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