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

The Supreme Court held that the application for registration of a firm under Section 184(7) of the Income Tax Act, 1961, was valid despite a change in the firm's constitution. The Court affirmed the High Court's ruling that the application filed in Form 11-A was legitimate as the firm existed throughout the previous year relevant to the assessment. The Court clarified that the provisions under Section 26A of the Income Tax Act, 1922, regarding registration procedures were applicable, thus upholding the validity of the application.