| Case ID |
17b06514-efa1-4f1a-956f-6b5004dc7e10 |
| Body |
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| Case Number |
IT REFERENCE No. 97 OF 1969 |
| Decision Date |
Jul 20, 1978 |
| Hearing Date |
|
| Decision |
The Bombay High Court upheld the decision of the Income-tax Officer, confirming that the application for registration of the firm was invalid due to non-compliance with the provisions of the Income-tax Act. The court noted that the initial application was not signed by all partners, rendering it improper. The subsequent application was submitted significantly late, and the Taxing Authorities found no sufficient cause for condonation of the delay. The Tribunal's ruling, which stated that ignorance of law is not an excuse for delay, was also affirmed. Therefore, the court ruled that the registration of the firm was rightly refused. |
| Summary |
This case revolves around the refusal of registration to Arun Oil Mill, a partnership firm, due to procedural deficiencies in their application as mandated by the Income-tax Act of 1961 and the Indian Income-tax Act of 1922. The firm was reconstituted in 1959, and the application for registration was submitted in 1960, but it was not signed by all partners. A subsequent application was filed in 1965, which was also rejected by the Income-tax Officer on the grounds of delay without sufficient cause. The case highlights the importance of strict compliance with legal requirements for registration of partnership firms and the implications of procedural errors. The court's decision reinforces the principle that all partners must personally sign the registration application, and failure to do so can result in denial of registration. This case serves as a precedent for similar cases concerning registration and the requisite conditions under the Income-tax Act. |
| Court |
Bombay High Court
|
| Entities Involved |
Not available
|
| Judges |
R.M. Kantawala, C.J.,
S.K. Desai, J.
|
| Lawyers |
V.H. Patil,
J.P. Pandit,
R.J. Joshi,
V.J. Pandit,
S.G. Shah
|
| Petitioners |
Arun Oil Mill
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1979 SLD 1240,
(1979) 119 ITR 813
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
185,
26A
|