Judgement

BHAGWATI, J. : This is an appeal with special leave from the Judgment and Order of the High Court of Judicature at Nagpur on a reference made by the Income-tax Appellate Tribunal, Bombay Branch A under S. 66 (1), Indian Income-tax Act 11 of 1922 whereby the High Court answered the referred question against the appellant.

2. The appellant, a firm of Messrs. Pratapmal Laxmichand of Betul consisted of 7 Partners, viz., Misrilal Goti, Meghraj Goti, Panraj Goti, Phulchand, Basantibai, Rantanbai and Gokulchandi Goti. A deed of partnership was executed on the 12th February 1944 by all the partners except Gokulchand Goti who happened to be in the Seono Jail being a security prisoner under the Defence of India Rules.

He was unable to sign the same in spite of all efforts to obtain his signature in prison. An application for registration of the firm under section 26-A of the Act for the assessment year 1943-44 was made on the 24th March 1944 personally signed by the other 6 partners of the firm and was accompanied by the deed of partnership which also had been signed by those 6 partners.

The Special Income-tax Officer, Nagpur, rejected the application on the ground that the deed itse