https://www.taxtmi.com/caselaws?id=24236 Registration of a partnership could not be refused solely because the guardian of minors admitted to the benefits of partnership had not signed the deed. The Court treated the departmental circular issued by the Central Board as binding on the income-tax authorities, so the Income-tax Officer was required to act in accordance with it and, if necessary, give the guardians an opportunity to verify or sign the documents on behalf of the minors. As that course was not followed, the signature defect could not be used to deny registration, and the Revenue's request for a reference failed. en-us Tue, 15 Nov 1988 00:00:00 +0530 Mon, 18 Jan 2010 16:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24236 Registration of a partnership could not be refused solely because the guardian of minors admitted to the benefits of partnership had not signed the deed. The Court treated the departmental circular issued by the Central Board as binding on the income-tax authorities, so the Income-tax Officer was required to act in accordance with it and, if necessary, give the guardians an opportunity to verify or sign the documents on behalf of the minors. As that course was not followed, the signature defect could not be used to deny registration, and the Revenue's request for a reference failed. Case-Laws Income Tax Tue, 15 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24236