1984 (6) TMI 72 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Bangalore allowed the appeal, directing the IAC to grant registration to the assessee-firm as Shamsunder, who ceased to be a partner, was not required to sign Form No. 12 since the continuing partners signed the application. The decision was based on the Karnataka High Court ruling in S.V. Ratnaswamy & Sons' case.