TaxTMI 
TaxTMI 
1984 (3) TMI 51
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....TY J.-This revision arises out of the order of the Commissioner, dated August 25, 1980, made under s. 35 of the Karnataka Agricultural Income-tax Act, 1957 (called shortly " the Act "), setting aside the assessment order, for the year 1975-76 and also cancelling the registration of the assessee-firm. A firm styled as " Kurumberhalli Estate 'A'" was evidenced by an instrument of partnership, dated....
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....ion was signed by all the then partners including Mrs. M. C. George although the late M. C. George was shown as one of the partners. That application was accepted and renewal of registration was granted. The firm was assessed to tax as a registered firm. The Commissioner initiated proceedings under s. 35 of the Act to revise the said assessment. He was of the opinion that since M. C. George died ....
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....e did not sign on behalf of her husband. She signed that form personally as partner. The Commissioner could not have found fault with that form on the ground that Mrs. M. C. George could not have signed for the deceased partner. We fail to understand who else could sign Form No. 8 presented on June 20, 1975, when M. C. George was not at all alive. It is also necessary to state that upon the death....