https://www.taxtmi.com/caselaws?id=37116 The court concluded that the partnership deed of 5th February 1962 did not create a legal partnership as it attempted to make two executors collectively a single partner, which is impermissible. Consequently, the refusal of registration was deemed proper. Additionally, the court held that the ITO's order was appealable under Section 185, emphasizing that if the refusal of registration is based on substantial grounds rather than procedural defects, it falls under Section 185 and is appealable. The court directed each party to bear their own costs due to partial failure and partial success for both parties. en-us Tue, 06 Mar 1979 00:00:00 +0530 Fri, 26 Mar 2010 14:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37116 The court concluded that the partnership deed of 5th February 1962 did not create a legal partnership as it attempted to make two executors collectively a single partner, which is impermissible. Consequently, the refusal of registration was deemed proper. Additionally, the court held that the ITO's order was appealable under Section 185, emphasizing that if the refusal of registration is based on substantial grounds rather than procedural defects, it falls under Section 185 and is appealable. The court directed each party to bear their own costs due to partial failure and partial success for both parties. Case-Laws Income Tax Tue, 06 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37116