1995 (12) TMI 50

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....(Commissioner of Income-tax, Bhopal), has filed this application under section 256(2) of the Income-tax Act, 1961, seeking direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted question to this court arising out of its order dated October 1, 1993, passed in I. T. A. No. 332/(Ind) of 1989 : " Whether, on the facts and in the circumstances of the case,....

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....ration be allowed. On further appeal by the Department, the Tribunal upheld the order of the Deputy Commissioner of Income-tax (Appeals). The Department felt aggrieved by the order of the Tribunal and, therefore, submitted the application under section 256(1) of the aforesaid Act, which was registered as R. A. No. 320/(Ind) of 1993 for the assessment year 1985-86. The application was, however, ....

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....at it was not a case of non-genuineness of the firm but a case of defective Form No. 12 and that the defect was curable and in fact was cured by furnishing fresh Form No. 12 signed by all the partners. The Tribunal concluded as under : " The above finding of the Tribunal is based on facts available on record and on their appreciation. In the circumstances, we are of the opinion that the finding....

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.... grant registration if the application for registration was not accompa nied by the original or a certified copy of the partnership deed but the position is different under the Act of 1961, because refusal to grant regis tration should be an exception under the Act of 1961, and it is for this reason that the Legislature has engrafted section 185(2) in the 1961 Act. We respectfully agree with the v....