1984 (7) TMI 170

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..... hip was not produced before the ITO. The ld. departmental representative contends that the requirement of law in s. 184(5) is that the original instrument evidencing the partnership, together with a copy thereof should be filed before the ITO along with an application for registration of the firm. Only if the ITO is satisfied that for sufficient reasons the original instrument cannot conveniently .....

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..... Agarwal which shows that he refused to be examined by the assessee's Counsel and insisted on the ITO examining him, though after the ITO had examined him the assessee's Counsel cross-examined him. 2. We have considered the rival contentions. We are satisfied that the photostat Annexure 8 to 10 of the paperbook is the true copy of the original deed of partnership signed by two partners and witnes .....

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