2012 (6) TMI 541

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an appeal by the revenue under Section 260-A of the Income-tax Act, 1961 [for short "the Act] challenging the order dated 28.09.2007 passed by the Income Tax Appellate Tribunal [for short "the ITAT"] in ITA No.683/Ind/2002 for the Assessment Year 1995-96. 2. Briefly stated the assessee had filed its return in the status of partnership firm, however, during the course of assessment proceedings h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g held so, the CIT(A) allowed the appeal of assessee vide order dated 14.08.2002 and directed the Assessing Officer to treat the assessee as firm. 3. The aforesaid order passed by the CIT(A) was challenged by the revenue by filing appeal before the ITAT. The ITAT held that since the original partnership deed was filed before the Registrar of Companies it was not possible for the assessee to hav....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a typed copy of the partnership deed duly signed by all the partners was filed. During assessment proceedings a notarized copy of the partnership deed was filed, in the circumstances the CIT(A) has not committed any error in holding that there was sufficient compliance of Section 184(2) of the Act. The ITAT has also rightly dismissed the appeal of the revenue by maintaining the order of the CIT(A....