2012 (6) TMI 541

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....0-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 he could not produce the certified copy of t....

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.... 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 have produced the same in original before the As....

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....ed 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) directing the Assessing Officer to treat the ....