TMI Blog2012 (6) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... tatus of Association of Persons (AOP). As a result he disallowed deductions of salary and interest paid to the partners – Held that:- original partnership deed was not with the assessee but was filed before the Registrar of Companies. Before the Assessing Officer a typed copy of the partnership deed duly signed by all the partners was filed. During assessment proceedings a notarized copy of the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the certified copy of the Partnership Deed as required to have been filed under Section 184(2) of the Act. In the absence of filing of the certified copy, the Assessing Officer denied the assessee the status of the firm and assessed it in the status of Association of Persons (AOP). As a result he disallowed deductions of salary and interest paid to the partners of the firm. Aggrieved by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me in original before the Assessing Officer. It also took note of the fact that a typed copy of the partnership deed duly signed by all the partners was filed before the Assessing Officer and during the assessment proceeding a notarized copy of the same was also submitted. The ITAT also noticed that the certified copy of the Partnership Deed was filed before the CIT(A) at the appellate stage. Havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer to treat the assessee as firm. Moreover when before the CIT(A) the certified copy of the partnership deed was filed, there appears to be no error in the orders passed by the authorities directing the Assessing Officer to treat the assessee as firm in place of AOP holding that there was sufficient compliance of Section 184(2) of the Act. 5. In the circumstances, the view taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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