https://www.taxtmi.com/caselaws?id=13198 Registration under the Income-tax Act requires a validly constituted firm supported by a genuine partnership instrument. Section 185(2) permits rectification of defects in the registration application, but it does not cure a deed that is void from inception because of forgery. A forged partnership deed cannot be validated by later execution of fresh documents or signed forms, and such later documents do not relate back to the original date. Where the original deed was forged and one purported partner was a minor, no genuine firm existed for the relevant years, so cancellation of registration was upheld. en-us Tue, 27 Jun 2006 00:00:00 +0530 Wed, 27 May 2009 11:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13198 Registration under the Income-tax Act requires a validly constituted firm supported by a genuine partnership instrument. Section 185(2) permits rectification of defects in the registration application, but it does not cure a deed that is void from inception because of forgery. A forged partnership deed cannot be validated by later execution of fresh documents or signed forms, and such later documents do not relate back to the original date. Where the original deed was forged and one purported partner was a minor, no genuine firm existed for the relevant years, so cancellation of registration was upheld. Case-Laws Income Tax Tue, 27 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13198