1998 (4) TMI 56

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....nue arising out of the assessment of its income for the assessment year 1982-83 is as under : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that there was no infirmity in S.S.N. Subbu and S.S.N. Dhanasekar signing the instrument of partnership both as individuals and as representing their respective Hindu undivided families and th....

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....cision of the Calcutta High Court in the case of Hooseit Kasam Dada v. CIT (1937) 5 ITR 182 and that of the Patna High Court in the case of Rai Bahadur Lokenath Prasad Dhandhania v. CIT (1940) 8 ITR 369. The Tribunal to which further appeal was preferred, held and in our view, rightly, that the present case is not covered by the ratio of the two decisions on which the Commissioner had placed re....

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....d Dhandhania (1940) 8 ITR 369 (Patna), the karta of a Hindu undivided family sought registration of a firm in which the only other partner was himself acting as an individual, the Patna High Court held that there should be plurality of persons before a firm could be said to have come into existence. The apex court in the case of Kandath Motors (1997) 224 ITR 663 , has held that where the legal ....