| Citation(s) |
|---|
| 1970 SLG 763 1970 SLD 763 (1970) 21 TAX 51 1970 PTD 53 |
Income Tax Appellate Tribunal
I.T.A. No. 2480 of 1966-67 (Assessment year 1964-65) decided on 12.2.1970
MUHAMMAD SUBHAN CHOWDHURY ACCOUNTANT MEMBER AND SHAH ABDUR RASHID, JUDICIAL MEMBER
Ehsanul Haq, I.T.P., for the Appellant. Abdul Hamid, P.T.S, D.R., for the
Respondent
I.T.A. No. 2480 of 1966-67 (Assessment year 1964-65) decided on 12.2.1970
MUHAMMAD SUBHAN CHOWDHURY ACCOUNTANT MEMBER AND SHAH ABDUR RASHID, JUDICIAL MEMBER
Ehsanul Haq, I.T.P., for the Appellant. Abdul Hamid, P.T.S, D.R., for the
Respondent
Deprecated: preg_match(): Passing null to parameter #2 ($subject) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 411
Deprecated: htmlspecialchars(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 435
Law: Income Tax Act, 1922
Section: 26A
Income-tax Act, 1922 -- Sections 26A, 26A(2), 26A(3)-- Income-tax Rules -- Rules 2, 3, 4 -- Firm -- Registration -- Application for registration -- Application not filed in the prescribed form and in the prescribed manner -- Whether defect of a technical nature -- Held no -- Firm, whether registerable -- Held no -- Assessee failing to discharge duty of submitting an application for registration in prescribed form and mode -- Mere forwarding letter addressed to Income-tax Officer while submitting copy of partnership deed -- Cannot be treated, as application made for purpose of registration under section 26A --…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492