1999 (2) TMI 13 - SC - Income Tax

Whether the Tribunal was legally correct in allowing registration to the firm, particularly when Srnt. Prem Lata is alleged to have joined the firm as partner in the capacity of manager of a HUF which has not been recognised u/s 171 - Whether, the Tribunal was legally correct in allowing registration to the firm - questions raised by the revenue are not questions of law. Even the questions does not set out the facts clearly. Such questions cannot be referred by the Tribunal to the HC

Summary

The Supreme Court dismissed the appeal by the Commissioner of Income-tax regarding the registration of a firm where a member of a Hindu undivided family was a partner. The Court held that the questions raised were not questions of law and could not be referred to the High Court. The appeal was therefore dismissed.