TaxTMI 
TaxTMI 
1980 (6) TMI 43
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....r. 1975-76, under appeal before us, the assessee filed an application for registration in Form No. 11 accompanied by an instrument of partnership dt. 6th Dec., 1973, and a copy thereof. The ITO however, found that the stamp paper on which the instrument of partnership dt. 6th Dec.,1973 was executed had been purchased on 7th Dec., 1973 and similarly, the true copy of this instrument which also was ....
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.... and certified copy thereof was field before the ITO on 9th May, 1974 i.e., before the end of the previous year relevant to this assessment year for which registration of the firm was claimed. Reference was also made by him to the ruling of the Hon'ble High Court of Allahabad in the case of CIT vs. Basarmal Ratan Dass (1), wherein Their Lordships laid down that if there was merely a typographical ....
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....n the date, on which the stamp paper on which it was written was purchased, the claim for registration did not appear to be genuine. Reference was also made by him 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 dec....
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.... vehemently argued before us that both the rulings one of the Hon'ble High Court of Kerala and another of the Hon'ble High Court of Allahabad cited by the ld. Deptl. Rep. did not apply to the facts of the present case. 6. We have carefully considered the rival submissions. It is not under dispute that the assessment had been made in the status of an unregistered firm. This itself shows that the ....