1959 (5) TMI 11 - SUPREME COURT

Declining to register the appellant firm under section 26A of the Indian Income-tax Act

Held that:- The order of the Appellate Tribunal is reversed. The firm shall be registered under section 26A of the Act for the assessment year 1948-49. The appeal against the order of the High Court need not be considered, since it is not necessary to pass any orders thereon. Appeal allowed.