TMI Blog1993 (2) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the Agricultural Income-tax Appellate Tribunal, Kozhikode Bench, to refer the following questions of law, formulated in paragraph 7 of the original petitions, for the decision of this court. This was necessitated, since the Agricultural Income-tax Appellate Tribunal, by a common order dated April 3, 1984, for the years 1975-76 and 1976-77, declined to refer the questions of law for the decision of this court : "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing to allow registration to the firm when the partnership deed was defective ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the defect in the partnership deed can be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration to the firm, the assessing authority relied on the decision of the Allahabad High Court in Addl. CIT v. Uttam Kumar Promod Kumar [1974] 97 ITR 730. The Appellate Tribunal distinguished the said decision and held that since the guardian had consented, or agreed to the admission of the minor to the benefits of the partnership, the defect, if any, is cured and the firm is entitled to registration. According to the Appellate Tribunal, the fact that the assessing authority did not question the genuineness of the firm is a cogent factor. The initial defect, if any, in the non-junction of the guardian stood cured by his subsequent consent. The Appellate Tribunal referred to the decision of the Allahabad High Court in Brij Ratan Lal Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assent otherwise as representing the minor is a matter on which the courts have expressed different views. We are of the view that a question of law arises out of the common appellate order rendered by the Agricultural Income-tax Appellate Tribunal dated November 21, 1983. We, therefore, direct the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode, to refer the two questions of law formulated hereinabove for the decision of this court for both the years 1975-76 and 1976-77. The original petitions are allowed. The Appellate Tribunal shall comply with the order within three months from the date of receipt of a copy of this judgment. The Registrar shall send a copy of this judgment forthwith to the Agricultur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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