1) there can only be one partnership deed of the firm

2)inform IT department that fake partnership deed has been submitted by firm to mislead the income tax department

3) notice would be issued to the firm by the income tax department seeking explanation for misleading information given

4)section 186 of income tax act provides Cancellation of registration

186. (1) If, where a firm has been registered, or its registration has effect under sub-section (7) of section 184 for an assessment year, the Income-tax Officer is of opinion that there was during the previous year no genuine firm in existence as registered, he may, after giving the firm a reasonable opportunity of being heard and with the previous approval of the Inspecting Assessment Commissioner, cancel the registration of the firm for that Assessment year :

5)False Statement in Verification [Section 277]. A person making a false statement or delivering a false account or statement, which he either knows or believes to be false or does not believe to be true, shall be punishable with rigorous imprisonment for- 6 months to 7 years, if the amount of tax evaded would have been more than Rs. One lakh and 3 monjhs to 3 years and fine in any other case.

6)Falsification of books of account or document, etc. [Section 277A]. If any person (hereafter in this section referred to as the first person) uthorize and with intent to enable any other person (hereafter in this section referred to as the second person) to evade any tax or interest or penalty chargeable and impossible under this Act, makes or cause to be made any entry or statement which is false and which the first person either knows to be false or does not believe to be true, in any books of account or other document relevant to or useful in any proceedings against the first person or the second person, under this Act, the first person shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.

It shall be sufficient in any charge under this section to allege a general intent to enable the second person to evade any tax, penalty or interest, without specifying any particular instance or sum of tax, penalty or interest which has been or would have been evaded by such second person

fake)partnership deed to the income tax - IPC 465, 468, 471

2.can 2 partnership deeds exist of same firm at same time? No. It has to be only one deed.

3. The IT will conduct the investigation, may be you can write to the investigation wing to conduct an enquiry.

4. Only the court can decolarate and set aside the forged partnership deed.

All the cheating and forgery sections will be charged under IPC. No two partnership deed can't be in existence at same time for single firm.

Let them inquire once there inquiry is done then u can suggest if it had some deficiency.

Yes registration may cancel.

1. The best recourse for you at this juncture will be to file a PIL in the High Court and get an appropriate order for the same.

Also take note of the fact that such illegality has a public interest and PIL is the best and effective recourse to take at this juncture.

No two partnership deed of the same firm can not exist and giving different statement before different authorities amounts to fraud, misrepresentation etc.

Regards

1. A firm can have only one partnership deed. Send a complaint to the IT department about the forged partnership deed submitted by the firm to evade the tax.

2. The IT department will issue a notice to the firm and thereafter it may cancel the registration of the firm under Section 186 of IT Act.

3. Furthermore, the prosecution may be lodged by the IT dept under Section 277 of IT Act which runs as follows "False Statement in Verification [Section 277]. A person making a false statement or delivering a false account or statement, which he either knows or believes to be false or does not believe to be true, shall be punishable with rigorous imprisonment for- 6 months to 7 years, if the amount of tax evaded would have been more than Rs. One lakh and 3 monjhs to 3 years and fine in any other case."

4. Prosecution can also be launched under Section 277A which runs as follows "Falsification of books of account or document, etc. [Section 277A]. If any person (hereafter in this section referred to as the first person) uthorize and with intent to enable any other person (hereafter in this section referred to as the second person) to evade any tax or interest or penalty chargeable and impossible under this Act, makes or cause to be made any entry or statement which is false and which the first person either knows to be false or does not believe to be true, in any books of account or other document relevant to or useful in any proceedings against the first person or the second person, under this Act, the first person shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.

The offences committed by them will be listed out by the police or the concerned department if they are found to have violated the law and rules.

Two partnership deeds can co-exist if the supplementary deed is having additional conditions and information.

If you are aggrieved by the firm's activities, you may inform the it department whatever wrong things you observed about the company

After investigation the authority may take action as per law.

What is ur locus standi in the matter.

Under what sections of IPC & IT Act & any other law shud I ask the Police & IT dept to enquire?

You just lodge your complaint giving the details of the offences he has committed.

It is for the police to register FIR for the offences made out under different provisions of law.

False Statement in Verification [Section 277]. A person making a false statement or delivering a false account or statement, which he either knows or believes to be false or does not believe to be true, shall be punishable with rigorous imprisonment for- 6 months to 7 years, if the amount of tax evaded would have been more than Rs. One lakh and 3 monjhs to 3 years and fine in any other case

2) further under section 277A of income tax act offence has been committed of falsification of books of accounts

In my reply I have mentioned the sections under which the action can be taken. At the cost of repetition I will state that sections 277, 277 A and 186 of IT Act are made out.

IT Act S.277 is applicable for False Statement in Verification rigorous imprisonment for- 6 months to 7 years,

However, beware as it is your builidng, they may file a false case against you Abetment in False Return (Section 278) rigorous imprisonment for a minimum term of six months and a maximum of seven years,

Hello,

You must file a FIR for cheating, fraud, misappropriation, etc

Also with regards to the TDS, you must file a complaint with the EOW and the PAN department.

Contact a local lawyer for the help and drafting complaint.

Regards

Dear Client,

Read Below to understand the actual status of such Partnership Firm -

TWO PARTNERSHIP FIRMS HAVING COMMON PARTNERS AND IDENTICAL SHARES ARE AS A MATTER OF LAW ONE.

Punjab-Haryana High Court

R. N. Oswal Hosiery And Mahabir ... vs Commissioner Of Income-Tax, ... on 28 March, 1968

Equivalent citations: 1968 70 ITR 843 P H

JUDGMENT SHAMSHER BHADUR J. - The question which fall for determination in the reference made to this court under sub-section (1) of section 66 of the Indian Income-tax Act, 1922 (hereinafter called the Act) are these :

"(1) Whether two partnership firms having common partners and identical shares are as a matter of law one ?

Sir John Beaumont, Chief Justice (Chagla J. concurring) in Vissonji Sons and Co. v. Commissioner of Income-tax. The proposition to which the learned Chief Justice subscribed was thus stated :

"In law a firm has no existence independently of its partners, and if there are two firms consisting of exactly the same partners, the real position in law is that there is only one firm. It may carry on separate businesses, and may carry on those businesses in different names but in fact there is only one firm in law."

section 186 of income tax act provides Cancellation of registration

186. (1) If, where a firm has been registered, or its registration has effect under sub-section (7) of section 184 for an assessment year, the Income-tax Officer is of opinion that there was during the previous year no genuine firm in existence as registered, he may, after giving the firm a reasonable opportunity of being heard and with the previous approval of the Inspecting Assessment Commissioner, cancel the registration of the firm for that Assessment year :

2)False Statement in Verification [Section 277]. A person making a false statement or delivering a false account or statement, which he either knows or believes to be false or does not believe to be true, shall be punishable with rigorous imprisonment for- 6 months to 7 years, if the amount of tax evaded would have been more than Rs. One lakh and 3 monjhs to 3 years and fine in any other case.

If there are two partnership deeds, then the one registered properly with the registrar shall be valid and the other one shall not be valid.

There is is no IPC involved in it.

If the firm is using two partnership deeds at two different place for different purposes, then it shall be considered as fraud and act of cheating.

The aggrieved party can complain about this to the IT department with evidences for all the transactions done fraudulently using this provision.

The sections in IPC or IT act will be decided by the authorities concerned based on the charges found to be correct and punishable.

1) section 186 of income tax act provides for cancellation of registration of firm

2) take the plea that firm has falsified its accounts and should be prosecuted under section 267 of income tax act

3) that firm is carrying out operations in lease hold plot in contravention of terms of lease

You may quote section 420, 406 which relates to cheating and misappropriation, but as told earlier appropriate remedy for you will be to file a PIL

Regards

.I ve perused the file under RTI & the file does not contain ANY DOCUMENT as proof of address of business.

The address mentioned on FORM-A is just "Saheed Nagar",Bhubneswar,which is a big locality & not an address.

It is the fault of the sanctioning authority fo0r not scrutinising the application form before sanctioning the permission;

.The firm is actually located on a rented Plot belonging to a owner that has been leased out to the owner by the Govt & the Govt's lease conditions PROHIBIT the use of the plot by anybody else other than the owner.I feel this is the reason the firm hasnt submitted proof of address.(My opinion only).

He cannot just like that stay in a government land or government leased land without any agreement from the government, if so then the authorities should be held responsible for this lapse.

The firm carries out fire safety engineering/technical training.According to the apex body AICTE,partnership firms cannot be promoters of engg/technical training institutions.So I feel the firm should not have been registered as business is unlawful.

You can point out this observation to the authorities concerned who will initiate action to probe into the matter and cancel the licence or permission .

I ve brought this notice to the IGR,Odisha,which is registering body to act under Sec 41,but they are telling they cant.

Have you given a complaint in writing and sent it by registered post and enquired about the fate of your complaint through RTI act?, if not do it.

Qstn-I ve submitted written complaint & they hv called me for enquiry.What points shud I raise & what Sections of Act/Acts/IPC should I cite to cancel regn of firm/any other action that can be taken against firm.

You have to just explain the irregularities that have taken place by placing the substantial documentary evidences for the lapses that have taken place and help the authorities to establish the crime done by the party concerned.

They will decide what section or law to be invoked and what actions can be initiated agaisnt the erring person.

As already told all cheating and forgery sections from 417 to 420, 423 IPC and 465 to 477 IPC for forgery. Section 74 or 76 etc of Partnership Act depending exact offences committed for LLP.

1) for registration of firm it needs to produce documentary evidence of place of business at time of registration of firm

2) 2 firms with same name cannot operate in city with one common partner

3) firm cannot register for un lawful business when rules prohibits firm from being promoter of such training

4) section 70 of partnership act provides for imposition of penalty on any partner for making false statements

5) Section70

PENALTY FOR FURNISHING FALSE PARTICULARS.

Any person who signs any statement, amending statement, notice or intimation under this Chapter containing any particulars which he knows to be false or does not believe to be true, or containing particulars which he knows to be incomplete or does not believe to be complete, shall, on conviction, be punished with imprisonment for a term which may extend to one year, or with fine, or with both :

Provided that in the absence of special and adequate reasons to the contrary to be mentioned in the judgement of the Court, the fine shall not be less than one thousand rupees.

1. It is the duty of the registrar to demand all the requisite formalities with regard to the registration of the partnership firm.

If the said proofs have not been submitted the registrar may decline to register the firm.

2. Yes, they can operate as sister concerns or branches.

3. The firm cannot operate their business other than they are specified and if they deviate their business, it is an offence or a fraudulent activity

4.The registrar of firms can initiate legal action as per the provisions and rules based on a complaint on this before them.

1. No address verification is made by the registrar at the time of registration of the Partnership Firm.

2. Yes by hiding some facts such registration can be made, but the same may be cancelled by the registrar as soon as the same fact is bought in his notice.

3. This can not be done

4. As told earlier you may file an application for cancellation of such frm with the registrar, if he does not take any action then prefer a writ petition before the High Court.

Regards

1. The branch can be of same name

2. Yes the branch can have few partners also.

3. The proof in your possession to prove that this is a fraudulently operated company can be sufficient to initiate proper legal action against the company by the authorities.

1) it is necessary to peruse both partnership deeds to advice

2)it appears to clear cut case of deliberatly making false statements on oath submitting fraudelent documents

3) if partnership firm is having rented premises as its registered address not necessary to have separate sister concern for branch office

4)sister concern ought to have same partners as main firm

1. No

2. It can't leave. It must have all. Only if partners voluntarily leaves it's different without dissolving the firm.

3. You can check the same with registrar of firms. You will get all the details.

1. It should be mentioned in the partnership deed.

2. Name of all the partners is not required.

regards