COMMISSIONER OF INCOME TAX, BIHAR, PATNA v. AMAR SINGH GOWAMAL & SONS, JHARIA, DHANBAD

Citation: [1986] 3 S.C.R. 308

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

The question of registration of the firm under the relevant Income Tax Acts was dealt with under section 26A of 1922 Act. Under the Act of 1961 when once registration was granted under the Act of 1922 to any firm for any assessment year ii enured for subsequent years also...

Judgment text

The question of registration of the firm under the relevant Income Tax Acts was dealt with under section 26A of 1922 Act. Under the Act of 1961 when once registration was granted under the Act of 1922 to any firm for any assessment year ii enured for subsequent years also...