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TMI Blog1982 (9) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... re as under: The firm, M/s Tulsiram mathuram, consisted of two partners Tulsiram and Champalal. The ITO allowed registration under s. 185 to the said firm for the asst. yrs. 1971-72 to 1973-74. There was a change in the constitution of the firm in the year relevant to the asst. yr. 1975-76. The renewal of registration was granted for the asst. yr. 1976-77 and 1977-78. 4. Later on, the ITO on the basis of same complaint re-examined the issue and found that the date of birth of Shri Champalal was given as 4th June, 1958. The ITO also collected the certificate of the Higher Secondary School dt. 1st Sept., 1976 in which the date of birth of Shri Champalal was given as 4th June, 1958. Consequently, he issued a notice to the assessee under s. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucated person. His earlier sons expired at early age and, as such, according to the customary belief he declared before the school authorities smaller age so that such casualty may not happen again. In the affidavit the father clearly stated that the date of birth of Champalal was 22nd April, 1950. The ld. AAC, after considering all the evidence on record, came to the conclusion that correct date of birth of Shri Champalal was 22nd April, 1950. Consequently, he held that Champalal was major on the date when the partnership deed was executed. Thus the ld. AAC annulled the ITO s order for the asst. yrs. 1971-72 to 1977-78. 7. Before the Tribunal, on behalf of the department, it was contended that the finding of the ld. AAC holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th was 22nd April, 1950. Thus, it was contended that the correct date of birth of Champalal is 22nd April, 1950 and the ld. AAC rightly gave the finding that the date of birth of Champalal was not 4th June, 1958. 9. We have considered the rival submissions and perused the entire evidence on record. In the affidavit filed by Shri Tulsidas, father of Champalal, it was made clear as to under what circumstances before the School authorities the age was given wrongly. On the said affidavit no cross examination was directed by the authorities below. In the affidavit he clearly stated that the correct date of birth was 22nd April, 1950. Even Jugtabai in her affidavit clearly stated that the date of birth of Champalal was 22nd April, 1950. Even n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orated by the affidavits of Shri Tulsiram father of Champalal and Smt. Jugtabai, mother of Champalal. In the decision Bharatvasi Nayak Others reported in AIR 1941 All 385, the Hon ble Allahabad High court ruled that the copy of birth register has more evidentiary value than horoscope. In the said decision, the Hon ble High Court also held that when the question of age of child was in issue, the statement of father and mother are very important piece of evidence filed by the parents of Champalal where in they gave the date of birth of Champalal as 8th May, 1950, remained uncontroverted. The authorities below did not cross examine the deponents on the affidavits copy of the birth register issued by the Municipal Corporation are also support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rebutted by other cogent evidence. In the affidavit filed by the father of Champalal, it was made clear that the date of birth of his son was not correctly stated by him at the time when Champalal was admitted in the School. He also gave the reasons in the affidavit as to why he mentioned the date of birth incorrectly in the school records. The said affidavit, as discussed above, remained uncontroverted. So, the presumption which could be made in the case of HSS Certificate regarding the age of a child, stood rebutted in the present case. 11. In the case of Brijmohan Singh Ors. AIR 1965 SC 282, the Hon ble Supreme Court ruled that in actual life it often happens that people give false age of the child at the time of the admission in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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