1984 (12) TMI 118

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....s against the order of the AAC where it has been directed that registration should be granted. 2. On behalf of the Revenue Mr. A. P. Saxena submitted that for the asst. yr. 1977-78 the assessee was asked to produce evidence regarding filing of Form No. 11 as well as the partnership deed. The assessee could not produce the receipt which was issued by the department in acknowledgement of having r....

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....ership deed and, therefore, refused to grant the registration. 2. In the appeal, Mr. Saxena submitted, the AAC observed in his order that the ITO was not in a position to disprove the facts stated by the assessee in his affidavit and at the same time it was also not able to prove that the entry in the Inward Register was not a genuine one. The AAC was of the view that the assessee cannot be pen....

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....able the assessee would have filed the same. He further submitted that the department is doubting its own records and there has been no finding by the officer concerned in respect of entry in the Inward Register to be false. He again relied on the Ahmedabad Bench decision, and supported the order of the AAC. For the second year, he relied on the orders of the AAC. 4. We have heard the parties. ....