9911796707
TMI Blog1999 (2) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - - - - - Dated:- 11-2-1999 - Judge(s) : D. P. WADHWA. and M. SRINIVASAN. ORDER. An application for registration of a firm in Forms Nos. 11 and 1 1A along with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a member of the Hindu undivided family representing the undivided family, it was not necessary that such member should be a karat and that member should not be treated as benamidar within the ambit of section 185 of the Income Tax Act as it stood then. Hence, the Tribunal held that registration could be granted inasmuch as Prem Lata as an individual was shown to be a partner in the partnership de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication. The revenue filed an application under section 256(2) of the Income Tax Act. The High Court held that no statable questions of law arose in the case and rejected the application of the revenue . It is that order which is challenged in this appeal by the Commissioner of Income-tax. In the facts and circumstances of the case, the questions raised by the revenue are not questions of la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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