https://www.taxtmi.com/caselaws?id=61927 The Tribunal set aside the Dy. CIT(Appeals)'s order and directed the Income-tax Officer to grant registration to the assessee-firm. It concluded that the partnership was genuine, noting that partners often appoint managers or agents to conduct business, as was the case with Sri George Varghese. The Tribunal emphasized that minor inconsistencies in the statements of aged partners should not undermine the genuineness of a partnership. The direction to assess the entire income in Sri George Varghese's hands was found to be beyond the Dy. CIT(Appeals)'s jurisdiction and was vacated. en-us Thu, 02 Sep 1993 00:00:00 +0530 Mon, 17 Jan 2011 10:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61927 The Tribunal set aside the Dy. CIT(Appeals)'s order and directed the Income-tax Officer to grant registration to the assessee-firm. It concluded that the partnership was genuine, noting that partners often appoint managers or agents to conduct business, as was the case with Sri George Varghese. The Tribunal emphasized that minor inconsistencies in the statements of aged partners should not undermine the genuineness of a partnership. The direction to assess the entire income in Sri George Varghese's hands was found to be beyond the Dy. CIT(Appeals)'s jurisdiction and was vacated. Case-Laws Income Tax Thu, 02 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61927