1979 (1) TMI 118

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....s under: 1. Smt. Khadija Bibi 25 per cent 2. Smt.Mehrunissa Beghum 25 per cent 3. Shri Abdul Azim 25 per cent The ITO, after examining the record concluded that Smt. Khadija Bibi is quite illiterate. She had no source of income and was only dependent on her husband. According to the ITO, Smt. Mehrunissa Begum was also stated to have no fund of her own and she invested Rs. 1,000 only which she received as a gift from her husband's brother, Abdul Aziz, who is partner in Mico Textiles alongwith her husband. She was only a house wife and did not appear in public. In respect of Atia Bibi the ITO stated that she is a Parda-Nashin Lady having no fund of her own. She also received a gift of Rs. 1,000 from the said Abdu....

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....nt as a device for minimising the tax-liability of the assessee-firm. In this view, the ITO held that the assessee-firm is not a genuine firm and the three ladies are not the real partners with the result that he refused registration in the asst. yr.1975-76 and on the some grounds continuation of registration for the asst. yr.1976-77. 3. In appeals, the AAC endorsed the findings given by the ITO in both the years under consideration. Hence these appeals before us. 4. Heard both learned counsel for the assessee, Shri R.R. Misra, and the learned departmental representative, Shri A.B. Srivastava. After careful consideration of the respective pleas of both the sides, we are of the view that the orders of the authorities below call for int....