Radhakrishnan, J.

The legality of the cancellation of registration of a firm under section 186(1) of the Income-tax Act, 1961 is under challenge in this appeal. Learned single Judge repelled the challenge and aggrieved by the same the assessee has preferred this appeal.

2. The assessee firm consists of five partners consisting of the father and the sons. Registration of the firm was originally granted under section 185(1) on 29-2-1972 on the basis of an application for registration in form No.11A filed on 31-3-1971 along with a certified copy of the deed of partnership. Later Income-tax Officer on examination of the details of the partners on 30-7-1979 and 31-7-1979 respectively noticed that Paul Mathew (father) has forged signatures of three other partners by name Roy P. Mathews, Abraham Paul Mathews and Babu Paul Mathews in the deed of partnership dated 1-7-1970. Further it was also noticed that Roy P. Mathews was made a fullfledged partner with liability for losses, even though he was a minor at the relevant date since his date of birth was 11-7-1952 thereby violating the provisions of the Indian Partnership Act. Further the officer also noticed that application for re