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TMI Blog2004 (9) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... mb impression on a document. It is also recognised under section 3(56) of the General Clauses Act, 1897. The court also takes judicial notice of the fact that even on important documents like registration of a sale deed apart from the signature of the seller his thumb impression is also taken by the registration department to make it definite that the seller is the same person. There is no particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was entitled to the registration on the partnership deed dated December 26, 1968?" The reference relates to the assessment years 1970-71 to 1973-74. Briefly stated the facts giving rise to the present reference are as follows: The assessee-respondent is a firm, which was constituted under the partnership deed dated December 26, 1968, and consisted of three persons, namely, Kanhaiya Lal, Smt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue and Sri S.B.L. Srivastava, learned counsel for the respondent-assessee. From a perusal of the order of the Tribunal we find that the partnership deed as also the application contained the thumb impressions of the lady partners. The expert has also given opinion regarding the genuineness of the thumb impressions of Smt. Rudrani Devi but no definite finding was given either by the Government e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seller is the same person. There is no particular mode of signature prescribed under the Income-tax Act or the rules framed thereunder. Therefore putting thumb impression amounts to signing a document. Thus no adverse inference can be drawn from the fact that the two partners instead of signing the partnership deed had put their thumb impressions. In view of the foregoing discussions we answer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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