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2003 (10) TMI 45 - MADRAS HIGH COURTPetitioner claiming himself as a partner of Rajendra Silks, a partnership firm registered before the Registrar of Firms, Erode, sought for the certified copies of the profit and loss account of the said firm, filed by the managing partner before the respondent income-tax authorities - when the petitioner himself is competent to sign and verify the returns of the firm, in his capacity as an existing partner of the firm, he is entitled to a copy of the firm, in which case, the question of refusing to furnish copies of the firm on an alleged ground, viz., want of public interest, is no more available for the respondent, as section 138 of the Act itself is not attracted in such cases.
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