1966 (7) TMI 10

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..... estion : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the firm was not entitled to grant of registration for the assessment year 1960-61 and renewal of registration for the assessment year 1961-62 under section 26A. of the Income-tax Act, 1922 ? " has been referred to us by the Income-tax Appellate Tribunal, Madras Bench .....

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..... that is, in favour of the department and against the assessee, for rule 6A of the Income-tax Rules, 1922, clearly indicates that before registration can be granted there should have been a firm proved to be in existence. Counsel for the assessee, however, has tried to equate this finding to one where it has been held that the daughter-in-law of the assessee, Smt. Elizabeth Joseph, is a benamidar .....

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..... Court and their Lordships have also expressed an opinion though they have clarified that that is not their final opinion. The passage is in the decision in Commissioner of Income-tax v. Abdul Rahim and Co., and runs thus : " It is true that different considerations may arise, if the partnership is only between two persons of whom one is a benamidar of the other. In that event the partnership m .....

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