1980 (6) TMI 43

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....hased on 7th Dec., 1973 and similarly, the true copy of this instrument which also was dt. 6th Dec., 1973, was typed on a stamp paper purchased on 31st March, 1974. The ITO was not satisfied with the assessee's explanation that the date 6th Dec., 1973 was typed instead of 7th Dec., 1973 due to the mistake of the typist. He, therefore, refused the assessee' s claim for registration and made the assessment in the status of an unregistered firm. The AAC in appeal, agreed with the ITO on this issue and dismissed the assessee's appeal. The assessee has, therefore, come up in the present appeal before us. 3. The assessee's ld. counsel, Shri Agarwal submitted to us that in the instrument of partnership the date 6th Dec., 1973 was a typographica....

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....im to a ruling of the Hon'ble High Court of Allahabad in the case of Matreja & Co. vs. CIT (3), wherein Their Lordships upheld the refusal of continuation of registration on the ground of forged signatures of one of the partners in the declaration for continuation of registration. Summing up, Shri Chatterjee vehemently argued before us that the claim for registration was not genuine and was rightly not allowed by the Revenue authorities. 5. The assessee's ld. counsel, Shri Agarwal in reply pointed out to us that the genuineness of the firm was not in dispute, in as much as the ITO himself had made the assessment in the status of an unregistered firm. He also pointed out to us that there was no forged signatures in the present case, unlik....