1979 (5) TMI 28

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.... of the IT Act, 1961, in respect of the asst. yr. 1974-75. 2. We heard the parties. 3. The Commissioner of Income-tax found that the ITO has granted registration to the assessee-firm on the basis of the application for registration filed before him on 24th June, 1975, that the application was signed by Smt. V. Jayalaxmi, Power of Attorney Holder for Smt. Leela V. Kumar and Smt. Indira Murthy....

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....one of the partners of the firm, was married some time in June, 1971; that she left India shortly thereafter and was not in India in June, 1975, when the application under reference was filed before the ITO that, therefore, Smt. V. Jayalaxmi, Power of Attorney Holder signed on behalf of Smt. Indira Murthy; and that an adjournment may be given till 30th Nov., 1977. The Commissioner did not accede t....

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....rica, do hereby solemnly state and sincerely affirm as follows - 1. I state that I am wife of Dr. Venugopala R. Sanda and that I am resident of the United States of America. 2. I state that I was a partner of M/s. S. & M. Picture House, Kempe Gowda Road, Bangalore-9, until the dissolution of the firm in March, 1974. 3. I state that I was married in India in June, 1971, and that I left Ind....

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....n 29th Jan., 1974. In the affidavit it has been stated that she left India in Feb., 1974. It is stated to be a slight mistake. The learned counsel for the assessee pointed out that, in view of the fact that the CIT did not give sufficient time to the assessee to produce the affidavit and the passport from America, the same could not be produced him and that Smt. Indira Murthy has not come to India....