1984 (3) TMI 51

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....urt was delivered by JAGANNATHA SHETTY 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 evidenc....

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....efore the assessing officer and that application 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 w....

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....ld sign Form No. 8 and she did sign that form. She 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. ....