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TMI Blog1984 (12) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... e it has been directed that registration should be granted. 2. On behalf of the Revenue Mr. A. P. Saxena submitted that for the asst. yr. 1977-78 the assessee was asked to produce evidence regarding filing of Form No. 11 as well as the partnership deed. The assessee could not produce the receipt which was issued by the department in acknowledgement of having received Form No. 11 and the partnersh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o grant the registration. 2. In the appeal, Mr. Saxena submitted, the AAC observed in his order that the ITO was not in a position to disprove the facts stated by the assessee in his affidavit and at the same time it was also not able to prove that the entry in the Inward Register was not a genuine one. The AAC was of the view that the assessee cannot be penalised for any overwriting done by some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. He further submitted that the department is doubting its own records and there has been no finding by the officer concerned in respect of entry in the Inward Register to be false. He again relied on the Ahmedabad Bench decision, and supported the order of the AAC. For the second year, he relied on the orders of the AAC. 4. We have heard the parties. In the case of Jankidas Chandratan, Ahmedab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee cannot be penalised for the doubts in the minds of the department. The order of the AAC for asst. yr. 1977-78 is, therefore, upheld. In the second year the AAC has directed to ITO to pass an order under s. 184(7) after considering Form No. 11 also. We see no reason for interfering with this finding.
5. In the result, the departmental appeals are dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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