https://www.taxtmi.com/caselaws?id=29407 The partnership deed dated January 7, 1967, was deemed invalid as it breached Section 30 of the Indian Partnership Act by including a minor as a full partner. Consequently, no valid partnership existed during the 1966-67 accounting year. The rectification deed executed after the accounting year could not rectify the original invalid deed, leading to the Income-tax Officer rightfully denying registration for the assessment year 1967-68. The tribunal correctly ruled that the Income-tax Officer's jurisdiction under Section 185(2) is restricted to rectifying registration application defects, not partnership deed issues. The judgment favored the revenue, denying registration to the assessee for the said assessment year. en-us Tue, 01 Sep 1981 00:00:00 +0530 Fri, 12 Mar 2010 16:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29407 The partnership deed dated January 7, 1967, was deemed invalid as it breached Section 30 of the Indian Partnership Act by including a minor as a full partner. Consequently, no valid partnership existed during the 1966-67 accounting year. The rectification deed executed after the accounting year could not rectify the original invalid deed, leading to the Income-tax Officer rightfully denying registration for the assessment year 1967-68. The tribunal correctly ruled that the Income-tax Officer's jurisdiction under Section 185(2) is restricted to rectifying registration application defects, not partnership deed issues. The judgment favored the revenue, denying registration to the assessee for the said assessment year. Case-Laws Income Tax Tue, 01 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29407