shri rabinder kumar had left indian for united states of america for prosecuting his studies on 29.1.1959.
a fresh deed was executed to that effect on 1.4.1959 and an application dated 2.9.1959 for registration of the said firm under section 26 a of the said act was filed on 30.9.1955.
from the judgment and order dated 11th july 1979 of the punjab haryana high companyrt in income tax cases number.
from the judgment and order dated 22nd february 1973 of the punjab haryana high companyrt in income tax reference number 7 of 1972.
from 29.1.1959.
this finding was number challenged by the assessee before the high companyrt.
it was found by the tribunal that rabinder kumar had number signed the application but indeed he was away to s.a.
21 and 22 of 1974.
originally there were 10 partners who were members of two families and a firm came into existence under the instrument dated 27.3.1952 when padam kumar was a minumber.
4122 23 of 1985.
civil appellate jurisdiction civil appeal number 124 of 1974.
when he attained majority on 1.10.1956 he opted to companytinue as a full fledged partner and a fresh instrument of partnership was executed on 8.10.1956 by 11 partners including shri rabinder kumar.
these appeals by special leave arise out of a decision and judgment of the punjab haryana high companyrt in respect of the assessment year 1960 61 under indian income tax act 1922 holding that the registration of the firm was wrongly refused.
k. mukharjee for the respondent.
and clvil appeal number.
a reference was made under section 66 2 of the indian income tax act 1922 to the high companyrt in respect of the following question whether on the facts and in the circumstances of the case the registration of the firm has rightly been refused?
the judgment of the companyrt was delivered by sabyasachi mukharji j. special leave is granted in the above mentioned two petitions.
m. lodha and miss a. subhashini for the appellant.
