2004 (9) TMI 29

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....56(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the opinion to this court: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that the assessee was entitled to the registration on the partnership deed dated December 26, 1968?" The reference relates to the assessment years 1970-71 to 1973-....

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....onfirmed the refusal of grant of registration as well as its renewal. However, the Tribunal has allowed the appeal and had directed for grant of registration as also its renewal. We have heard Sri Shambhoo Chopra, learned standing counsel for the Revenue and Sri S.B.L. Srivastava, learned counsel for the respondent-assessee. From a perusal of the order of the Tribunal we find that the partne....

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....t, 1897. The court also takes judicial notice of the fact that even on important documents like registration of a sale deed apart from the signature of the seller his thumb impression is also taken by the registration department to make it definite that the seller is the same person. There is no particular mode of signature prescribed under the Income-tax Act or the rules framed thereunder. Theref....