Gupta". The status was URP which means 'unregistered firm', It is further stated in the said order that the firm ... directed that demand notice and challan was to be issued on the unregistered firm. It is stated in the petition that notice of dissolution
proceeded to complete the relevant assessments on the assessee as an unregistered firm. For the two other assessment years, viz., the assessment years ... assessee's status was also taken as that of an unregistered firm. Being dissatisfied with the aforesaid assessments, the assessee-firm appealed
facts are these. The respondent was one of three partners of an unregistered firm, carrying on business at 12 Dalhousie Square, Calcutta, under the name ... opinion and came to think that since the firm was an unregistered firm, the partners were liable for the firm's dues and therefore
respective plaints on the allegations inter alia that by two unregistered deeds of lease dated 1st February 1955 the defendant was inducted into the suit ... Upon the above facts the learned Assistant District Judge found that the unregistered deed of lease was admissible in evidence and could be looked into
more fundamental issue. It says that the lease
deed is unstamped and unregistered and the provisions of both the Stamp Act,
1899 and the Registration ... taken possession of a
plot of a tribal land through an unregistered and insufficiently stamped sale deed
which was sought to be registered later
directed that the Income-tax Officer shall treat the firm as an unregistered firm and tax accordingly.
Against the decision by the Commissioner of Income ... should not have directed the assessment of the firm as an unregistered firm after the cancellation of the registration of the firm.
The Tribunal repelled
written agreement, the joint venture could only be treated as an unregistered firm. Once it is treated as an unregistered firm, the Income-tax Officer ... that conclusion by the finding that the loss suffered by an unregistered firm can be carried forward and set off only against the income
claim by suit, and to whose suit the right of the unregistered proprietor, though well established, would afford no answer; his remedy being ... provides that no person shall be bound to pay rent to an unregistered proprietor, and if the section stood alone, there would be some ground
some years in possession of lands conveyed to him under an unregistered deed, the registration of which, owing to the small value of the lands ... registered conveyance, his title is preferable to that of plaintiff under an unregistered deed of sale. The Subordinate Judge in appeal held that
innocent purchasers, the one by a registered, and the other by an unregistered deed, and there is no fraud shown, or other circumstances which ... equity would protect the unregistered purchaser against the registered, the title of the latter shall prevail.
8. This appears to have been decided by several
