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PETITIONER: MESSRS PRATAPMAL LUXMICHAND
Vs.
RESPONDENT: COMMISSIONER OF INCOME-TAX, MADHYAPRADESH.
DATE OF JUDGMENT: 08/02/1956
BENCH: BHAGWATI, NATWARLAL H. BENCH: BHAGWATI, NATWARLAL H. DAS, SUDHI RANJAN AIYYAR, T.L. VENKATARAMA
CITATION: 1956 AIR 364 1956 SCR 91
ACT: Registration of firm-Deed of partnership and application for registration not signed by all partners-Refusal to register by the Income-tax Officer-Powers of the Appellate. Assistant Commissioner-Indian Income-tax Act (XI of 1922), s. 26-A-Indian Income-tax Rules, 1922, rule 2.
HEADNOTE: The appellant (a firm) consisted of seven partners and a deed of partnership was executed by all the partners except one who happened to be in Jail being a security prisoner under the Defence of India Rules. An application for registration of the firm under s. 26-A of the Indian Income- tax Act was made before the Incometax Officer, who, however, rejected it on the ground that the deed of partnership and the application for registration were not signed by all the partners. On appeal, the Appellate Assistant Commissioner cancelled the order of the Income-tax Officer and directed him to register the firm after obtaining the signature of the partner who had not signed before, both on the application for registration and the deed of partnership. Held, that under Rule 2(c) of the Indian Income-ta...