1990 (10) TMI 71 - HC - Income Tax

Summary

The High Court of Himachal Pradesh allowed registration to a firm for the assessment year 1966-67. The firm had reconstituted after the death of a partner, and the Tribunal directed registration after the firm submitted a proper application. The court's decision was based on a Supreme Court ruling and the firm's entitlement to registration till the date of reconstitution. The Tribunal's direction for registration was deemed legal. The judgment favored the assessee against the Revenue.