Partnership deed copy accepted for firm registration where the original was not produced without unjustified withholding.

A firm's registration could not be refused solely because the original partnership deed was not produced, where a photostat copy signed by the partners and attested by a witness was filed. The copy was treated as a true copy of the partnership deed executed on stamp paper, and the non-production of the original was explained by the circumstances on record. On those facts, the requirement of section 184(5) was regarded as satisfied because the original had not been withheld without justification, and the direction to reconsider the registration claim was upheld.

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Issues: Whether the assessee's claim for registration of the firm could be denied merely because the original partnership deed was not produced before the Income-tax Officer, where a photostat copy signed by the partners and attested by the witness was filed.

Analysis: The copy produced was found to be a true copy of the original deed of partnership, executed on stamp paper and signed by both partners, with attestation by the witness. The non-production of the original was accepted as explained by the circumstances recorded, and it was held that the requirement of section 184(5) was satisfied on the facts because the copy was properly certified and the original had not been withheld without justification.

Conclusion: The assessee's claim for registration could not be refused on the sole ground that the original deed was not produced, and the order directing reconsideration was upheld in favour of the assessee.

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