{"id":163908,"date":"1985-10-11T00:00:00","date_gmt":"1985-10-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/tirumala-bore-wells-drilling-co-vs-income-tax-officer-on-11-october-1985"},"modified":"2015-12-08T04:26:36","modified_gmt":"2015-12-07T22:56:36","slug":"tirumala-bore-wells-drilling-co-vs-income-tax-officer-on-11-october-1985","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/tirumala-bore-wells-drilling-co-vs-income-tax-officer-on-11-october-1985","title":{"rendered":"Tirumala Bore Wells Drilling Co. vs Income-Tax Officer on 11 October, 1985"},"content":{"rendered":"
Income Tax Appellate Tribunal – Hyderabad<\/div>\n
Tirumala Bore Wells Drilling Co. vs Income-Tax Officer on 11 October, 1985<\/div>\n
Equivalent citations: 1986 15 ITD 423 Hyd<\/div>\n
Bench: T Venkatappa, K Viswanathan<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 T. Venkatappa, Judicial Member  <\/p>\n
1. There is a delay of two days in preferring these two appeals. A petition has been filed giving the reasons for the delay. We accept the reasons given therein and condone the delay of two days.\n<\/p>\n
2. These appeals are filed against the order of the Commissioner, Hyderabad made under Section 263 of the Income-tax Act, 1961 (‘the Act’) cancelling the order of the ITO granting registration to the assessee for the assessment year 1979-80 and continuation of registration for the assessment year 1980-81 and directing him to take the status as unregistered firm and recompute the tax payable. An instrument of partnership dated 23-7-1977 was executed constituting the assessee-firm with 10 partners of whom one Shri B. Umamaheswara Reddy was shown as a full-fledged partner. It was found that he was a minor at the time of execution of the deed. He became a major only on 5-4-1978. Hence, in the assessment year 1978-79 registration was refused by the ITO which was upheld on appeal by the Commissioner (Appeals). For the assessment years 1979-80 and 1980-81, the assessee had originally filed application in Form No. 12. Subsequently, the assessee filed Form No. 11 on 3-1-1982 accompanied by a letter dated 18-1-1982 stating that after attaining majority he decided to continue as a full-fledged partner agreeing to all the terms and conditions of the partnership deed executed on 23-7-1977. For 1980-81 an application in Form No. 12 was filed. The ITO granted registration for the assessment year 1979-80 and allowed continuation of registration for the assessment year 1980-81. The Commissioner issued notice under Section 263 as he was of the view that the orders of the ITO for the two years are erroneous and prejudicial to the interests of the revenue. After considering the submissions of the assessee, he held that the partnership deed executed on 23-7-1977 is invalid one as Shri B. Umamaheswara Reddy who was a minor was shown as a full-fledged partner. An invalid partnership which is void ab initio and non est in the eye of law cannot be revived by the minor after attaining majority by filing a letter that he has decided to continue as a full-fledged partner. In the circumstances, as the partnership sought to be registered is not evidenced by a valid instrument, the ITO is not correct in allowing registration for the assessment year 1979-80 and continuation of registration for the assessment year 1980-81. He cancelled those orders and directed the ITO to take the status as unregistered firm. Against the same, the assessee has preferred these appeals.\n<\/p>\n
3.  The learned  counsel for the  assessee strongly urged  that   Shri  B. Umamaheswara Reddy became a major on 5-4-1978 during the accounting year relevant to the assessment year 1979-80.   By a letter dated 18-1-1982 Shri B.  Umamaheswara  Reddy  stated that  after attaining the age of majority,  he decided to  continue as a full-fledged partner agreeing to all the terms and conditions of the deed dated 23-7-1977.   He  signed Form No. 11  as a full-fledged partner for the assessment year 1979-80 and Form No. 12 for the assessment year 1980-81. Thus, there was a valid partnership in existence during these two years and the ITO was right in granting registration to the assessee-firm for 1979-80 and continuation of registration for 1980-81, and the Commissioner was not justified in cancelling the orders of the ITO.   He placed strong reliance on the Full Bench decision of the  Kerala High Court  in  CIT v. Phair Laboratories [1985] 154 ITR 141.\n<\/p>\n
4.  The learned departmental representative strongly urged  that since the partnership deed executed  on  23-7-1977 was an invalid one as a minor was shown as a full-fledged partner and an invalid deed cannot be validated by a subsequent letter dated 18-1-1982. Thus, there was no valid partnership deed in existence during these two years. Hence, the assessee is not entitled to registration. Thus, he supported the order of the Commissioner.\n<\/p>\n
5. We have considered the rival submissions. In the partnership deed dated 23-7-1977 no doubt Shri B. Umamaheswara Reddy was shown as a full-fledged partner though he was a minor. He attained majority only on 5-4-1978 during the accounting year relevant to the assessment year 1979-80. Though initially only Form No, 12 was filed for the assessment years 1979-80 and 1980-81, subsequently, applications in Form No. 11 for the assessment year 1979-80 and in Form No. 12 for the assessment year 1980-81 were filed duly signed by Shri B. Umamaheswara Reddy as a full-fledged partner. Letter dated 18-1-1982 of Shri B. Umamaheswara Reddy was also filed wherein it was stated that after attaining the age of majority he decided to continue as a full-fledged partner in the partnership firm agreeing to all the terms and conditions of the partnership deed executed on 23-7-1977. It is clear from the above facts that during these years Shri B. Umamaheswara Reddy was a major as he attained majority on 5-4-1978. He signed application in Form No. 11 for the assessment year 1979-80 and in Form No. 12 for 1980-81 as a full-fledged partner accepting all the terms and conditions of the partnership deed. Even though he was a minor at the time of the execution of the deed on 23-7-1977 he was a major during these two years and he accepted the terms of partnership deed by letter dated 18-1-1982 and signed Form No. 11 as full-fledged partner. Thus, in our view, there is no infirmity in granting registration to the assessee-firm for the assessment year 1979-80 and continuation of registration for 1980-81.\n<\/p>\n
6. In Phair Laboratories’ case (supra) one Shri C.V. Cyriac was a minor at the time of the execution of the partnership deed dated 10-12-1963. He reached the age of majority on 26-7-1964. For the assessment year 1966-67, an application in Form No. 11 was filed which was signed by all the partners including Shri C.V. Cyriac. On those facts, the question arose whether the assessee is entitled to registration. The Full Bench of the Kerala High Court held that though Shri C.V. Cyriac was a minor on the date of execution of the original partnership deed he had become a major in the year previous to the assessment years 1965-66 and 1966-67 and was under no disqualification to be a partner at any time during the year previous to the assessment year 1966-67 when registration was sought and granted on the basis of an instrument containing the names of all the partners and their particulars as well as full details regarding their individual shares. The instrument was accompanied by an application in Form No. 11 signed by all the partners including Shri C.V. Cyriac thereby indicating that he accepted all the terms of the instrument and signified his consent to be a full partner. The mere fact that Shri C.V. Cyriac was not a major on the date of execution of the original partnership deed could not prevent it from being registered. Thus, the ITO was not justified in cancelling registration. The above ratio squarely applies to the instant case, as the facts are identical in both the cases. We respectfully follow the above decision.\n<\/p>\n
7.  In   our view,   the   ITO  was justified   in  granting registration to the assessee-firm  for the assessment year 1979-80 and allowing continuation of registration for the assessment year 1980-81.   We are  unable to  agree with  the  reasons given by the Commissioner in his order.   We cancel the order of the Commissioner passed  under Section 263  for the assessment years   1979-80 and   1980-81   directing the   ITO  to take the status of the assessee as unregistered firm. We restore the orders of the  ITO  granting registration  for  the assessment year 1979-80 and allowing continuation of registration for the assessment year 1980-81.\n<\/p>\n
8.  In the result, the appeals are allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Income Tax Appellate Tribunal – Hyderabad Tirumala Bore Wells Drilling Co. vs Income-Tax Officer on 11 October, 1985 Equivalent citations: 1986 15 ITD 423 Hyd Bench: T Venkatappa, K Viswanathan ORDER T. Venkatappa, Judicial Member 1. There is a delay of two days in preferring these two appeals. A petition has been filed giving the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-163908","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nTirumala Bore Wells Drilling Co. vs Income-Tax Officer on 11 October, 1985 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/tirumala-bore-wells-drilling-co-vs-income-tax-officer-on-11-october-1985\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tirumala Bore Wells Drilling Co. vs Income-Tax Officer on 11 October, 1985 - 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