1981 (4) TMI 137

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....stration by not condoning the delay of two days in submitting the application in form No. 11. 2. The assessee filed an application in Form No.11 along with the original partnership deed on 2nd April, 1974. The said application was, therefore, late by two days. Before the ITO, the assessee explained that the delay was on account of the fact that one of the partners was suffering from prolonged ill....

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.... the partner and in support of this a reference was made to the medical certificate issued by a Homeopathic doctor. It was pleaded that if the AAC was not satisfied with the medical certificate, he should have summoned the doctor and examined him to find out whether the illness was of such a type which could prevent Shri Rambhajan, Partner, to sign the application in Form No.11 and submit the same....