1976 (11) TMI 74

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.... in granting registration to the assessee firm under s. 185. The assessee has claimed status of a registered firm before the ITO. The assessee filed an application in Form No. 11 on 17th Dec., 1970. As the receipt issued by the Department in this regard did not make any mention of the partnership deed or a copy thereof having been filed alongwith the application, the ITO did not grant registration....

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....hed to us, that the receipt issued by the Department did not make a mention of partnership deed, which would normally be mentioned if the same was filed alongwith Form No.11. It was stated that a copy of the deed, though filed, but the same did not bear the signature of the partners nor was certified by them to be a true copy. It was stated that it is a condition precedent before granting registra....

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....be that it may according to him, this cannot be said to be such a vital defect as to throw out the assessees' claim for registration altogether. It was stated that the firm was granted renewal of registration even in subsequent years, which would go to show that the firm was a genuine firm in existence in the year under appeal. 4. In our opinion, there is no force in the submission of the Depar....