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Section 186 of the Income-tax Act, 1961 - Firm - Position prior to 1-4-1993 - Assessing Officer cancelled registration of assessee-firm on ground that distribution of profits was not made as per shares defined in partnership deed - Commissioner (Appeals) held that said mistake was a bona fide mistake and not intentional and registration was granted to assessee - Whether it was for authorities to decide as to whether mistake on part of partners was intentional or bona fide, and, therefore, instant appeal was to be dismissed - Held, yes JUDGMENT 1. Heard learned counsel for the appellants. 2. This appeal is directed against the order dated July 30, 1999, passed by the Income-tax Appellate Tribunal, Patna Bench, upholding the order passed by the Commissioner of Income-tax whereby registration was granted to the firm after setting aside the order of the Assessing Officer cancelling the registration of the firm. 3. The question involved in this case is a simple one. In terms of the partnership deed shares of each…

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