Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1972 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1972 (6) TMI 8 - HC - Income TaxWhether the refusal to grant registration to the assessee-firm on the basis of the document dated October 1, 1961, was justified - Tribunal should have gone into the question as to whether the partnership was genuine and whether the partnership deed produced evidenced such a genuine partnership. Its disposal of the appeal on the ground that the partnership deed as such is invalid cannot be accepted. We have to, therefore, answer the reference technically in favour of the assessee and against the revenue. The result is that the Tribunal has to reconsider the matter afresh and dispose of the same after giving a finding on the question as to the genuineness of the partnership and considering the document in the light of its said finding
|