https://www.taxtmi.com/caselaws?id=7493 Refusal of registration under section 23(4) of the Income-tax Act, 1922, was justified where the assessee's persistent withholding of books amounted to deliberate, contumacious default warranting that consequence, even though best judgment assessment power under section 22(4) was distinct. A Hindu undivided family cannot be a partner as such; where a deed describes the family as a partner, the karta is treated as the partner in law, and the description is only a misdescription that does not invalidate the deed. The partnership deed was therefore not void on that ground. en-us Tue, 11 Jul 1967 00:00:00 +0530 Fri, 20 Feb 2009 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7493 Refusal of registration under section 23(4) of the Income-tax Act, 1922, was justified where the assessee's persistent withholding of books amounted to deliberate, contumacious default warranting that consequence, even though best judgment assessment power under section 22(4) was distinct. A Hindu undivided family cannot be a partner as such; where a deed describes the family as a partner, the karta is treated as the partner in law, and the description is only a misdescription that does not invalidate the deed. The partnership deed was therefore not void on that ground. Case-Laws Income Tax Tue, 11 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7493