(Appeal by special leave from the judgment and order dated March 3, 1977, of the Andhra Pradesh High Court in R.C. No.56 of 1975. The judgment of the High Court is reported as Ramamohan Motor Service v, C.I.T. (1979) 120 ITR 434 (AP).

Income-tax---

----Firm---Registration---Original deed in which minor made liable for losses invalid---Fresh deed admitting minor to benefits of partnership executed after end of accounting period---No valid deed in existence during accounting period---Firm not entitled to registration.

A partnership was entered into by a deed dated February 5, 1955, which was invalid as it had made a minor also a partner sharing losses alongwith profits. A fresh deed was executed on June 28, 1962, by which the minor was admitted only to the benefits of the partnership. The High Court held that the Income-tax Officer was right in refusing registration to the firm for the accounting period ending December 21, 1961, as there was no valid partnership in existence during that period. The firm preferred an appeal to the Supreme Court.

Held, affirming the decision of the High Court, that there was no error in the judgment of the High Court.

Decision of the Andhra Pradesh High Court in Ramamohan Motor Service v. C.I.T. (1979) 120 ITR 434 affirmed.

B. Parthasarathy, Advocate for Appellant.

Dr. V. Gauri Shankar, Senior Advocate (S. Rajappa and Ms. A. Subhashini, Advocates with him), for Respondent.

ORDER

Heard learned counsel for the parties. We do not find any error in the impugned order of the High Court dated March 3, 1977. Civil Appeal having no force is, accordingly dismissed. There will be no order as to costs.

1244/TAppeal dismissed.