C.A. VAIDIALINGAM, J.

(1) THIS appeal, by special leave, raises the question whether the deed, dated 20/03/1959, and marked Ex. A is an Instrument of Partnership on the basis of which the appellant firm is eligible to be granted registration under S. 26-A of the Indian Income-tax Act, 1922 (hereinafter to be referred as the Income-tax Act).

(2) THE appellant is a firm consisting of six partners and the partnership was constituted under the document, dated 20/03/1959. The business of the partnership, as recited in the deed, is stated to have been carried on in partnership from 1/10/1958. The partnership was registered under the Indian, Partnership Act; 1932, (hereinafter to be referred as the Partnership Act) on or about August 11, 1959. For the assessment year 1959-60, corresponding to the previous year ending 31/03/1959,-the appellant filed an application to the Income-tax Officer, A Ward, Dharawar under Section 26-A for registration of the partnership in the name of M/s. K. D. Kamath and Company. The Income-tax Officer, by his order, dated 28/09/1960. declined to grant registration on the ground that there was no genuine partnership brought into existence by the dee