1984 (7) TMI 170

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....stration which was refused only on the ground that the original deed of partnership was not produced before the ITO. The ld. departmental representative contends that the requirement of law in s. 184(5) is that the original instrument evidencing the partnership, together with a copy thereof should be filed before the ITO along with an application for registration of the firm. Only if the ITO is sa....

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....produce the same before the ITO. He took us through the statement of Shri N. L. Agarwal which shows that he refused to be examined by the assessee's Counsel and insisted on the ITO examining him, though after the ITO had examined him the assessee's Counsel cross-examined him. 2. We have considered the rival contentions. We are satisfied that the photostat Annexure 8 to 10 of the paperbook is th....