filed, the Income-tax Officer assessed the assessee as an unregistered firm for the assessment year 1968-69. Before the completion of assessment ... same income over again in the hands of the assessee, an unregistered firm. The appeal was rejected. On further appeal, the Income-tax Appellate Tribunal
carry forward and set off in the case of registered and unregistered firms, no such provision is enacted in respect of association of persons ... Section 77 deals with losses of unregistered firms or its partners. It provides that any loss of the firm shall be set off or carried
Bench alike, arises in
this case. The question is whether the unregistered sale deed dated 23.01.1976
sought to be produced by the plaintiff in evidence ... respondent.
During the trial, the petitioner sought to produce the above-mentioned
unregistered sale deed dated 23.01.1976 stated to have been executed by
Balasubrahmanyam Pillai
defendant were produced. These documents, Exts. B-18 and B-19, are unregistered.
6. The second defendant supported her son. The eighth defendant ... alleged to have been executed, he held that these unregistered partition deeds are inadmissible in evidence for proving division by metes and bounds as contended
said agreement of sale is invalid for want of
registration. The said unregistered agreement of sale will not affect
transfer of any immovable property ... file suit
for Specific Performance of a contract based on unregistered
document. Section 49 of the Registration Act, 1908 enables a party
prohibits its reception as evidence of that transaction.
(9) The unregistered partition deed in the instant case cannot, therefore, be received as evidence ... against the reception of the unregistered document as evidence. It does not prohibit the reception of any other evidence of the transaction
while passing the said order, the learned trial Judge held that the unregistered gift deed dated 17-5-1988 produced by the petitioner during trial ... opposite party objected for admitting the document in evidence as it was unregistered. The trial Court came to the conclusion that the document in question
assessee (or, if the assessee is a registered firm or an unregistered firm assessed as a registered firm, in the assessment of its partners), full ... Hosiery Factory makes it clinching that it is only an unregistered firm that is entitled to the carry forward and set-off the benefit
facts and in the circumstances of the case, the assessment of the unregistered firm was proper and legal ? "
2. The material facts ... that the assessment of the assessee should be made as an unregistered firm and the firm and the partners will have to be assessed
Tenali. Before 1947, the firm was assessed to income-tax as an unregistered firm. Admittedly, the appellant was not assessed to income ... hitherto been assessed, but as the appellant's unregistered firm was assessed before the financial year 1947-48, he was not bound to send
