1973 (2) TMI 36 - HC - Income Tax

Tribunal holding that the date given in the partnership deed was an error and that the firm was genuine - It cannot be said that the Tribunal s finding were without any material or they were perverse - It is not possible to say that the Tribunal relied upon irrelevant considerations - so, this finding of fact could not be challenged in a reference no reference lies to High Court against such a decision

Summary

The High Court of Allahabad ruled in favor of the assessee, a partnership firm, in a case involving the date discrepancy in a partnership deed. The court held that the Tribunal's findings were based on sufficient evidence, concluding that the firm was genuine and entitled to registration. The court awarded costs of Rs. 200 to the assessee.