firm
against the firm on any person
alleged to be or to have been a
partner in the firm unless the firm
is registered ... firm against the firm
or any person alleged to be or have
been a partner in the firm, unless
the firm is registered
registration of the firm and on that ground refusing to register the firm. The provisions relating to the registration of a firm and the procedure ... section and Section 186 , a firm shall not be regarded as a genuine firm if any partner of the firm was, in relation
Section 186 to cancellation of registration. Section 184(7) provides that the registration once granted to a firm for any assessment year shall have effect ... registration within the assessment year for which the registration is claimed. The reason is that if registration is granted then the firm is to furnish
firm thereafter constituted in a new firm. Now, the firm, which existed during the year of account, was the old firm and registration ... registration could not be granted registration for the relevant account year and since there is no proper application for the registration of the firm
application for
registration simpliciter where there was no registration but
when the firm as constituted on the date of the application
was different from ... firm had changed-
the application for registration under 1961 Act was for
registration of the firm which was in existence throughout
the length
condition precedent to granting registration and for allowing the application for renewal of registration, the registration and renewal granted to the assessee
were wrong ... case read as follows :
" 184. Application for registration.--(1) An application for registration of a firm for the purposes of this
firm, it is not legally possible to assess the firm as an unregistered firm as contemplated under Section 186(3) after cancellation of registration under ... firm, will not be a ground for holding that the firm cannot be assessed as an unregistered firm after cancellation of the registration. There cannot
change in the constitution of the firm and whether the firm will be entitled to continuance of registration where the partnership envisaged share of minor ... question and it not being done, registration was refused.
28. Registration under the Act enables the firm to have the benefit of lower rates
firm as such has purported to become a partner in a partnership firm, then the partnership firm will not be entitled to registration under Section ... Officer granted registration for 1951-52 and renewed the registration for 1952-53, he refused to renew the registration of the firm
constitution of the firm has taken place in the previous year, the firm shall apply for fresh registration for that year.
9. Section ... application for registration which is made under Section 185(1) of the Act. Whereas in the case of registration of the firm
