https://www.taxtmi.com/caselaws?id=56530 A technical omission in filing the partnership deed with Form No. 11 did not, by itself, justify of registration under the Income-tax Act where the deed had already been executed, existed at the relevant time and was produced for examination. The Tribunal treated the defect as procedural rather than substantive and emphasised that the real issue was the genuineness of the firm. It upheld the direction to reconsider the assessee's status after examining genuineness, and the Department's objection based on the filing defect failed. en-us Tue, 23 Nov 1976 00:00:00 +0530 Sat, 04 Dec 2010 12:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56530 A technical omission in filing the partnership deed with Form No. 11 did not, by itself, justify of registration under the Income-tax Act where the deed had already been executed, existed at the relevant time and was produced for examination. The Tribunal treated the defect as procedural rather than substantive and emphasised that the real issue was the genuineness of the firm. It upheld the direction to reconsider the assessee's status after examining genuineness, and the Department's objection based on the filing defect failed. Case-Laws Income Tax Tue, 23 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56530