TMI Blog1980 (6) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee filed an application for registration in Form No. 11 accompanied by an instrument of partnership dt. 6th Dec., 1973, and a copy thereof. The ITO however, found that the stamp paper on which the instrument of partnership dt. 6th Dec.,1973 was executed had been purchased on 7th Dec., 1973 and similarly, the true copy of this instrument which also was dt. 6th Dec., 1973, was typed on a stamp p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the ITO on 9th May, 1974 i.e., before the end of the previous year relevant to this assessment year for which registration of the firm was claimed. Reference was also made by him to the ruling of the Hon'ble High Court of Allahabad in the case of CIT vs. Basarmal Ratan Dass (1), wherein Their Lordships laid down that if there was merely a typographical error in mentioning the date of execution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which it was written was purchased, the claim for registration did not appear to be genuine. Reference was also made by him to a ruling of the Hon'ble High Court of Allahabad in the case of Matreja Co. vs. CIT (3), wherein Their Lordships upheld the refusal of continuation of registration on the ground of forged signatures of one of the partners in the declaration for continuation of registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rulings one of the Hon'ble High Court of Kerala and another of the Hon'ble High Court of Allahabad cited by the ld. Deptl. Rep. did not apply to the facts of the present case. 6. We have carefully considered the rival submissions. It is not under dispute that the assessment had been made in the status of an unregistered firm. This itself shows that the genuineness of the firm and its existe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rument of partnership deed was executed on 6th Dec., 1973 i.e., the date of the commencement of the firm or on a subsequent date upto 7th May, 1974, since in either case the assessee's claim for registration would not have been refused on that ground alone. Taking all these facts into consideration and looking to the totality of the facts and circumstances, we have no hesitation in coming to the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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