1984 (3) TMI 182

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....authorities, the ITO who refused registration to the assessee u/s 185 and the AAC who confirmed the same. 2. The ld. counsel for the assessee was fair enough to admit that the deed of partnership was executed on 14th May 1976 whereas the stamp on which it was executed on was purchased on 29th May 1976 but regarding the discrepancy he highlighted the fact that it was only due to typing mistake b....

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....egarding his own mistake he was ready to prove the same but he was fair enough to admit that before the two lower authorities this contention was never raised and all that he contended before the lower authorities was that it was typograpical mistake but not the contention which is raised before us that it was due to lawyer's mistake that the mistake crept in. Even on asking of the Bench he was un....