1985 (9) TMI 84

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....e following question for our opinion: " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in allowing registration to the firm even though the deed of partnership was clearly ante-dated." In this reference, we are concerned with the assessment year 1967-68. The assessee is a partnership firm. It applied for registration in terms of s. 185 o....

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....the ITO on August 20, 1966, along with Form No. 11. The further relevant fact is that the stamps for the deed were purchased on December 18, 1965. The ITO had held that since the stamp itself had been purchased on December 18, 1965 the agreement could not have been executed on December 15, 1965. The finding of fact recorded by the AAC as also by the Tribunal was that the document had in fact been ....