Law: Income Tax Ordinance, 1979

Section: 68

Income-tax Ordinance (XXXI of 1979)----S. 68--Registration of firm--Income-tax Officer refusing to grant registration to assessee firm on ground' of variation in statements of some of partners whom she regarded as not genuine partners-­Discrepancy in their statements was in regard to knowledge of name of partners, date of signing of deed, presence of partners at time of signing deed, knowledge of profit and loss account by firm and place of signing partnership deed--Record showing that one of such partners was proprietor of another firm and in whose individual name business was being conducted while two other such partners were his brothers-­Still two other partners who were doubted by Income-tax Officer were existing assessees-- Income -tax Officer 'not doubting investment of partners but only relying upon discrepancies in their statements while adjudging them as not genuine members--Assessing Officer had on one hand; assigned status of an A.O.P. meaning thereby that she accepted them as associating persons in business but on other hand had refused registration on same ground--Difference between A.O.P. and a firm being only of technicalities--Assessing Officer had not refused grant of registration of firm on any technical ground or for want of-any formality remaining uncomplied with--All requirements of law having been fulfilled, registration ordered to be granted to assessee firm in circumstances. C.I.T. v. Hussain Corporation, Karachi (1983) 48 Taxation 150 ref. ORDER ABRAR HUSSAIN NAQVI (MEMBER).-- This appeal relating to the assessment year 1982-83 has been filed by the assessee who is aggrieved against refusal to grant registration. 2. Brief facts of the case are that the assessee filed application of registration on 31-12-1981 on the basis of the partnership deed executed on 27-8-1981. In all they were 12 partners including two female partners. The assessing officer called all the male partners and recorded their statements. The assessing officer however found that there was variation in the statement of the following partners:- (1) Mr. M. H. (2) Mr. Q. H. (3) Mr. M. S. (4) Mr. H.U.C. (5) Mr. M. H. Broadly the discrepancy in the statement was in regard…

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