1971 (11) TMI 48 - HC - Income Tax

Summary

The High Court of Andhra Pradesh ruled that the Income Tax Officer cannot cancel the registration of a firm under Rule 6B unless the firm is not genuine. The presence of a minor partner does not make the firm non-genuine. The Tribunal's decision in favor of the assessee was upheld. (Case citation: 1971 (11) TMI 48 - Andhra Pradesh High Court)