Production of certified copy of instrument of partnership is mandatory for claiming assessment in status of a firm for any assessment year commencing from 1993-94

RELEVANT PARAGRAPH

4. The question to be considered is whether non-filing of a certified copy of instrument of partnership along with returns filed for the assessment years 1993- 94 and 1994- 95 is fatal to assessee’s claim for assessment in the status as a ‘firm’. The contention of counsel for the assessee is that the firm, which was assessed in that status until 1992- 93, need not furnish certified copy of the instrument of partnership, for assessment in the status as &#

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