9911796707
TMI Blog1967 (7) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ears 1956-57 and 1957-58. One Abdul Shakoor carried on business under the name and style " Messrs. Abdul Shakoor Co. ". Up to the year 1955-56 he was assessed in respect of the business that he carried on in the status of an individual. For the assessment year 1955-56 two returns were filed in the name of Messrs. Abdul Shakoor Co. one for the period January 1, 1955, to June 30, 1955, in the status of an individual and the other for the period July 1, 1955, to December 31, 1955, in the status of a firm. It was alleged on behalf of the assessee that on June 30, 1955, Abdul Shakoor made a gift of Rs. 10,000 each to his sons Abdul Rauf, Mohd. Ayub, Mohd. Daud and Abdul Wadood (minor). It was further alleged that the aforesaid gifts were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be produced at the time of assessment. However, the original was not produced and on the Income-tax Officer's asking the representative of the assessees to produce the original, he was informed by Sri Mohd. Mustafa, vakil of the assessees and the constituted attorney of Messrs. Abdul Shakoor Co. that he was seriously ill and wanted time till March 27, 1957. The letter was silent on the point of partnership deed. The case was adjourned on the letter of Sri Mohd. Mustafa and the hearing was resumed on March 27, 1957, when Sri A.B.L. Srivastava, Advocate, appeared for the assessee before the Income-tax Officer and asked for time till March 29, 1957, in order to produce the original deed of partnership. The deed was not filed on March 29, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee for registration for the assessment year 1956-57 and 1957-58 had been rightly rejected ? " It is clear from the statement of the case submitted by the Tribunal that the applications made by the assessee were not signed by all the partners and that the carbon copy did not bear the required certificate. Rules 3 and 4 of the Indian Income-tax Rules, 1922, are relevant for the decision of the question referred to us. We are reproducing them here : " 3. The application referred to in rule 2 shall be made in the form annexed to this rule and shall be accompanied by the original Instrument of Partnership under which the firm is constituted, together with a copy thereof ; provided that if the Income-tax Officer is satisfied that f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the rules that the application for registration must be accompanied by the original instrument of partnership. The Income-tax Officer has, however, been given the discretion which he is to exercise after being satisfied that for some sufficient reasons the original instrument cannot conveniently be produced, to accept a copy of it certified in writing by all the partners. It is clear from rule 3 that the insistence is upon the original instrument of partnership being filed. It is only in an exceptional case when the Income-tax Officer is satisfied that the assessee has some good reasons for not being able to produce the original instrument of partnership that he ( the Income-tax Officer) may accept a copy. But that copy must be one which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs (1) the original, and (2) the certified copy, of the instrument. If the original is filed, then the words " a certified copy of the " would be struck off, and if, on the other hand a certified copy is filed, then the word " original " would be struck off. This shows that either the original or the certified copy must be filed. Inasmuch as in the present case neither the original instrument of partnership nor a certified copy thereof had been filed, the answer to the question referred to us has to be against the assessee. We, therefore, answer the question referred to us in the affirmative against the assessee and in favour of the department. The assessee shall pay to the Income-tax Commissioner a sum of Rs. 200 by way of costs of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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