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2004 (11) TMI 42 - KERALA HIGH COURTRegistration of the firm - forged signatures - petitioner is challenging revisional order of the CIT, issued under section 264 confirming the cancellation of registration of the firm by the AO u/s 186(1) - the Commissioner of Income-tax rightly pointed out that the partnership deed should be the result of consensus among the partners and unless it is signed by all the partners, it is no partnership at all. Therefore, the defect of the original document, i.e., partnership deed, containing forged signatures of all the partners except one, is not a defect that could be cured. - I do not think a firm whose main partner forged the signatures of all, other partners, though such partners are his sons, is entitled to any relief from this court. Therefore, the firm as constituted vide partnership deed dated December 3, 1993, is not entitled for registration for the assessment year 1972-73 and renewal for later years.
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