https://www.taxtmi.com/caselaws?id=71083 The Tribunal dismissed the Department's appeal and affirmed the Assistant Commissioner of Income Tax's decision to allow registration of the firm under the Income Tax Act for the assessment year 1980-81. The Tribunal held that the date of birth recorded in the school certificate was not conclusive proof of age, and the firm provided sufficient evidence to support an alternate date of birth for one of the partners. The Tribunal found that the Income Tax Officer had not adequately rebutted the firm's evidence and upheld the decision to grant registration, emphasizing the common occurrence of incorrect dates of birth in school certificates. en-us Mon, 27 Aug 1984 00:00:00 +0530 Thu, 21 Apr 2011 12:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71083 The Tribunal dismissed the Department's appeal and affirmed the Assistant Commissioner of Income Tax's decision to allow registration of the firm under the Income Tax Act for the assessment year 1980-81. The Tribunal held that the date of birth recorded in the school certificate was not conclusive proof of age, and the firm provided sufficient evidence to support an alternate date of birth for one of the partners. The Tribunal found that the Income Tax Officer had not adequately rebutted the firm's evidence and upheld the decision to grant registration, emphasizing the common occurrence of incorrect dates of birth in school certificates. Case-Laws Income Tax Mon, 27 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71083