1980 (8) TMI 11

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....m as registered firm?" Brief facts giving rise to this reference are that on March 30, 1968, Sarvshri M. M. Beri, N. K. Beri, R. P. Beri and their father, Shri Gurdial Singh Beri, entered into a partnership to carry on the business of manufacture and sale of chemicals in the name and style of M/s. Beri Chemical Industries, Jullundur. This firm was granted registration till the assessment year 1970-71. On March 1, 1971, Gurdial Singh Beri passed away. Thereupon a new partnership deed was executed on March 2, 1971, and Shrimati Vidyawati, widow of Shri Gurdial Singh, joined the firm as partner. On September 8, 1971, the assessee (i.e., the newly constituted firm) filed an application for registration for the assessment year 1971-72. Under s....

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....nical ground will be quite unfair. Since Shri Gurdial Singh Beri died on March 1, 1971, there was only one month for the other partners to file the application for registration for the assessment year 1971-72. Now, it is in the affidavit dated August 28, 1972, of Shri M. M. Beri that it was Shri Gurdial Singh who was the managing partner of the firm and who used to carry on the entire business and that it was he, who was operating the bank accounts and attending to the sales tax and income-tax matters. There is no good reason to disbelieve this affidavit. We, therefore, accept the plea of the assessee that the other partners of the firm, being the sons and widow of Shri Gurdial Singh, were in mourning and not in a proper frame of mind to at....