Supreme Court · 1987 INSC 323 · Decided 10 November 1987
Wazid Ali Abid Ali, ETC. v. Commissioner of Income Tax, Lucknow, ETC.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 323 · [1988] 1 S.C.R. 917
- Case number
- CIVIL APPEAL No. 1792/1974
- Decided
- 10 November 1987
- Bench
- SABYASACHI MUKHERJI, G.L. OZA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
B Income Tax Acr, 1961-Effect of death of one of the partners of a registered firm during the assessment year on the continued benefit of registration under section 184(7) thereof-Whether a fresh application for registration with partnership deed embodying change in constitution of firm, required. No. 1792 (NT) of 1974) by the assessee from the Allahabad High Court, c and the second (Civil Appeal No. 609 (NT) of 1975) by certificate, at the instance of the revenue, from the Gujarat High Court. Both the appeals dealt with a common situation, namely, the position of the registered D firm
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