1984 (3) TMI 51 - HC - Income Tax

Summary

The High Court of Karnataka allowed the revision petition, setting aside the Commissioner's order that cancelled the registration of an assessee-firm due to a partner's death. The court found no fault in the renewal application signed by the deceased partner's wife, who had the right to become a partner with the same rights and liabilities. The assessment order was restored. (Case citation: 1984 (3) TMI 51 - KARNATAKA High Court)