1996 (2) TMI 111

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.... with a copy of the partnership deed was filed on March 30, 1984, before the Income-tax Officer, F-Ward, District-II, Guwahati. The Income-tax Officer, on a scrutiny of the deed noticed that the partnership-firm was originally constituted with three members as per the deed of partnership dated March 24, 1977. The partners were, namely, (1) Muralidhar Rajkhowa, (2) Smt. Anuradha Barooah, and (3) Sri Ranjit Bora, The new partnership was formed with effect from April 1, 1983, in the same name and style. As per the said partnership deed dated April 1, 1983, Sri Muralidhar Rajkhowa and Smt. Anuradha Barooah decided and agreed to admit Smt. Nirupama Barooah and Sri Pradip Kumar Kalita as new partners in the said partnership with effect from April....

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....ct in the original partnership deed and that defect remained as it was. The Commissioner of Income-tax accordingly held that the Income-tax Officer rightly refused the registration of the firm. Against that decision, the assessee preferred an appeal before the Income-tax Appellate Tribunal, Guwahati. The Tribunal also was of the opinion that the Income-tax Officer rightly refused registration. While passing that order, the Tribunal relied on a decision of this High Court in Singh Brothers and Co. v. CIT [1982] 137 ITR 63. We have heard learned counsel appearing for the parties. Mr. K. H. Choudhury, appearing for the applicant, submits that the Tribunal rejected the deed of rectification only on the ground that the rectification was ma....