Supreme Court · 1985 INSC 190 · Decided 29 August 1985
Commissioner of Income Tax Patlala v. M/S. Jagannath Pyarelal
- Court
- Supreme Court of India
- Citation
- 1985 INSC 190 · [1985] SUPP. 2 S.C.R. 735
- Case number
- CIVIL APPEAL No. 124/1974
- Decided
- 29 August 1985
- Bench
- SABYASACHI MUKHERJI, RANGANATH MISRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 26A
Headnote
COMMISSIONER OF INCOME TAX PATlALA v. M/S. JAGANNATll PYARELAL AUGUST 2 9, 1985 [ SABYASACllI MUKllARJI AND RANGANATH MISRA, JJ • ] Indian Income Tax Act, 1922; Section 26A and Rules 2 and 4 of Income Tax Rules 1922 - Registration of firm - Partnership . deed not signed by one of the left Ind1s for abrosd on 29.1.19.59 for prosecuting his studies •. A fresh partnership deed was executed to that effect on 1.4.19.59. The respondent-firm filed an application on 30.9.19.59 for regist.ration of the said firm under section 26A of the Indian Income Tax Act 1922. The Tribunal
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