Law: Income Tax Act, 1922

Section: 26A

Law: Income Tax Rules, 1922

Section: 4

Income-Tax Act (XI of 1922)---S 26-A read with Income-tax Rules, 1922, r 4-Firm, registration of Assessee failing to produce original partnership deed before Income­ tax Officer and Appellate Authorities in support of his claim for regist­ration of firm, same having been filed with some other application­ Assessee filing copy of such deed signed by all partners-Appellate Assistant Commissioner, held, justified in directing registration of firm in circumstances of case. JUDGMENT NAIMUDDIN, J.-By this reference under section 66 (1) of the Income-tax Act, 1922 (here in after called the Act), the Commissioner of Income-tax, Karachi (West), the applicant has referred the following question for our answer "Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was justified in directing the Income-tax Officer to allow renewal of registration under section 26-A of the Income-tax Act, particularly when the assessee failed to produce the original deed of partnership before the Income-tax Officer and the appellate autho­rities in support of his claim for renewal of registration of the firm ?" 2. The facts giving rise to this question may first be briefly stated. These are : Respondent Messrs Khodromal Mohrromal, Grain, Cloth and Kiriana Merchant, Qadirpur Ghotki, District Sukkur on 3rd September, 1963 filed an application dated 2nd September, 1963 under section 26-A of the Act. The Income-tax Officer rejected the application on the ground that the original partnership deed was neither filed alongwith the application nor was produced at the time of assessment, when required. 3. The cage of the respondent before the Income-tax Officer was that the original partnership deed was filed alongwith the application by their Advocate which claim was not accepted by him on the ground that only a copy was filed and there was interpolation in the peon-book. 3-A, Aggrieved by this order the respondent filed an appeal with the Appellate Assistant Commissioner of Income-tax, 'D' Range, Karachi, who allowed the same by the order dated 3-5-1969, and directed the registration of the firm. The reasons which Inter alia weighed with the learned Appellate…

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