Cit Vs. Electrical Enterprises

counsels: a.n. mahajan, for the respondent head note: income tax firm-registration--alleged defects in application for registrationthe ao rejected assessee s application for registration on noticing several defects. the first appellate authority and the tribunal observed that there were certain typing errors and technical defaults committed due to ignorance of partners which had been subsequently removed and granted registration. held : the finding given by the appellate authorities was that there was a valid partnership and the shares were duly specified and there were only certain technical errors due to inexperience of the partners. the aforestated findings were essentially finding of facts which did not suffer from any infirmity and thus assessee was entitled to registration. income tax act, 1961 s.185(1) appeal cit(a)--appealable - indian penal code, 1860 [c.a. no. 45/1860]. section 302; [m.c. jain, r.c. deepak & k.k. misra, jj] murder plea as to accused being minor school register and transfer certificate not proved before court according to law held, it has to be ignored and question of age is to be determined on other evidence and circumstances surfacing on record. age determined on the basis of x-ray plates and report prepared by c.m.o., is the correct age of accused. accused was declared to be child on the date of commission of offence of murder. however, considering fact that now accused was around 41 years, he cannot be sent to approved school. accused was directed to pay fine of rs.25,000/- under section 302 i.p.c., amount of fine was directed to be paid as compensation to wife of deceased. mohammadordergranting of registration to firm in appeal filed against assessment orderthe revenue contended that against the order passed under the then section 185(1)(b), an appeal lay under section 246. a separate appeal lay against the order of assessment. therefore, the first appellate authority was not justified in allowing registration to firm in the appeal filed against the assessment order. held : under section 246 an appeal lies against assessment order as also against status under which assessee is assessed. income tax act, 1961 s.246 in the allahabad high court r.k. agarwal & k.n. ojha, jj.