TMI Blog2002 (12) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... st the order dated 24-4-1997 passed by ld. CIT(A) and the only ground raised reads as under : "On the facts and in the circumstances of the case, ld. CIT(A) has erred in allowing the assessee status of firm as against status of AOP allowed by the Assessing Officer." 2. Brief facts of the case are that the assessee submitted its return in the status of a partnership firm but the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the partnership deed filed was a certified copy because it was signed by all the partners and the attesting witnesses. It was argued that, if there was any deficiency, the assessee could have been asked to rectify/correct the same, as per the provisions of section 139(9) ld. CIT(A) allowed registration with the following observations : ". . . The assessment records have been seen when it was pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Explanation thereunder, where the assessee has filed along with return a photocopy of the partnership deed not certified, it was held that filing of the partnership deed along with return was not a mandatory requirement. This requirement is directory in nature. Its substantial compliance, even during the course of assessment proceedings, will be sufficient. If the certified copy was made avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e attesting witnesses. When a document is duly signed in original by all the partners and witnesses, it cannot be brushed aside merely because the assessee has not marked thereon as certified to be true copy . The basic requirement of section 184 is that the instrument of partnership must be signed by all the partners, so that the Assessing Officer could verify that all the partners whose names a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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