Supreme Court · 1986 INSC 146 · Decided 17 July 1986
Commissioner of Income Tax, Bihar, Patna v. Amar Singh Gowamal & Sons, Jharia, Dhanbad
- Court
- Supreme Court of India
- Citation
- 1986 INSC 146 · [1986] 3 S.C.R. 308
- Case number
- CIVIL APPEAL No. 1912/1974
- Decided
- 17 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 184, 26A, 261
Headnote
} Income Tax Act 1961, s.184/26A-Registration of firm-Regis- ( tration-Whether ensures for every subsequent year. ' c -- The respondent-assessee firm was registered in 1945 under the ( Indian Income Tax, 1922. The registration was up to the assessment year 1961..(i2. On 8th November, 1961, the assessment year 1962-63, there was a cliange in the D constitution of the firm. From November 9, 1961, a new btstrument of partnership came into existence. On September 29, 1962 the respon- dent-assessee firm applied for registration in Form UA under the Income Tax Act, 1961. The Income Tax
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