Partnership deed ante-dating did not justify of firm registration where genuineness and entitlement were otherwise unproved against the assessee.

Registration of a partnership firm could not be refused merely because the deed was alleged to be ante-dated, where the appellate authorities had concurrently found that the deed was executed after purchase of the stamps and within the relevant period before filing. That factual finding was not open to challenge in the reference, and there was no material to show that the firm was not genuine or otherwise disentitled to registration under the Income-tax Act, 1961. On those facts, the firm remained entitled to registration, and the reference was answered in favour of the assessee.

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Issues: Whether registration could be denied to a partnership firm on the ground that the partnership deed was ante-dated, and whether the firm was entitled to registration under the Income-tax Act, 1961.

Analysis: The partnership deed was found by the appellate authorities to have been executed after the purchase of stamps and within the relevant period before filing. The concurrent finding was that the deed had in fact been executed after the stamps were purchased, and this finding of fact was not open to challenge in the reference. There was also no material to show that the firm was not genuine or otherwise not entitled to registration.

Conclusion: Registration of the firm could not be denied on the alleged ante-dating of the deed, and the reference was answered in favour of the assessee.

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