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 ‘firm’ for the subsequent assessment years because there was no change in the deed of partnersh...