1966 (4) TMI 9

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.... the following question has been referred to us by the Income-tax Appellate Tribunal: " Where the Appellate Tribunal in appeal finds that the petition of the assessee under section 26A was invalid, whether the Tribunal had jurisdiction to dismiss the assessee's application on this ground when it had not been raised before the Income-tax Officer or the Appellate Assistant Commissioner or in the ....

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....Commissioner who accepted the appeal and allowed registration, holding that the real persons who constituted the firm were the individual partners of the three firms and the individual proprietors of the fourth. The matter was then taken in appeal to the Tribunal by the Income-tax Officer. The appeal was accepted by the Tribunal on a ground not raised at either of the earlier stages and not even t....

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....nal set aside the registration was a good ground, but we are not concerned with that matter in the present case, the only question being whether the decision could be based on a point not previously raised at any stage or even in the grounds of appeal. Prima facie, rule 12 of the Income-tax Appellate Tribunal Rules indicates that a point not taken in the grounds of appeal can be raised before t....

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....registration on the ground that the real partners of the firm to be registered were the individual partners of the various firms involved, and it was a clear requirement of the law that an application for registration must be signed by all the partners. Apart from this, the decision in New India Life Assurance Co. Ltd. v. Commissioner of Income-tax/Excess Profits Tax has been cited. In that case t....