| Case ID |
2ae7e7f2-08b7-4af5-8fc7-be018c0614d9 |
| Body |
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| Case Number |
D-2741 of 2016 |
| Decision Date |
Jan 01, 1990 |
| Hearing Date |
Jan 01, 1990 |
| Decision |
The Madhya Pradesh High Court held that a question of law arose from the order of the Tribunal regarding the entitlement of the assessee-firm to renewal of registration. The court directed the Tribunal to state the case and refer the question of law for its opinion, establishing that the firm was indeed entitled to registration despite the change in its constitution due to the death of a partner. |
| Summary |
In the case of Commissioner of Income Tax v. Chuharmal Manghandas, the Madhya Pradesh High Court addressed a significant issue regarding the registration of a partnership firm under the Income-tax Act, 1961. The case arose after the death of one partner, which led to the wife of the deceased partner joining the firm. The Income-tax Officer (ITO) initially ruled that this constituted a change in the firm's constitution and denied the registration application. However, the Appellate Assistant Commissioner and subsequently the Tribunal reversed this decision, affirming the firm's entitlement to registration. The high court's decision emphasized the legal interpretation of partnership changes and the procedural requirements for registration, highlighting the importance of clarity in tax law. This case is essential for lawyers and advocates dealing with tax law and partnership issues, as it outlines the circumstances under which a partnership can maintain its registration status despite changes in its composition. Keywords such as 'Income-tax registration', 'partnership law', and 'taxation case law' are relevant for legal professionals researching similar cases. |
| Court |
Madhya Pradesh High Court
|
| Entities Involved |
Not available
|
| Judges |
G.G. Sohani, Actg. C.J.,
K.M. Agrawal, J.
|
| Lawyers |
B.K. Rawat,
B.L. Nema
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Chuharmal Manghandas
|
| Citations |
1990 SLD 1632,
(1990) 181 ITR 216
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
187,
256
|