https://www.taxtmi.com/caselaws?id=60833 The Appellate Tribunal upheld the cancellation of registration for the assessment year 1980-81 due to discrepancies in the partnership deed, including the involvement of a minor partner and incorrect date of execution. The Tribunal emphasized the necessity for factual consistency between oral agreements and written instruments, ultimately rejecting the assessee's appeal and confirming the Commissioner's decision under section 263 of the Income-tax Act, 1961. The judgment underscored the importance of compliance with partnership laws for registration purposes. en-us Mon, 25 Feb 1985 00:00:00 +0530 Sat, 08 Jan 2011 12:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60833 The Appellate Tribunal upheld the cancellation of registration for the assessment year 1980-81 due to discrepancies in the partnership deed, including the involvement of a minor partner and incorrect date of execution. The Tribunal emphasized the necessity for factual consistency between oral agreements and written instruments, ultimately rejecting the assessee's appeal and confirming the Commissioner's decision under section 263 of the Income-tax Act, 1961. The judgment underscored the importance of compliance with partnership laws for registration purposes. Case-Laws Income Tax Mon, 25 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60833