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TMI Blog1973 (2) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... siderations - so, this finding of fact could not be challenged in a reference – no reference lies to High Court against such a decision - - - - - Dated:- 1-2-1973 - Judge(s) : C. S. P. SINGH., R. L. GULATI. JUDGMENT The judgment of the court was delivered by GULATI J. - Under section 256(1) of the Income-tax Act, 1961, the Allahabad Bench of the Income-tax Appellate Tribunal has submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the order of the Income-tax Officer. The assessee then appealed to the Income-tax Appellate Tribunal where it was contended that the partnership deed was actually executed on November 1, 1965, but through a typing error, the date of execution mentioned in the deed was October 25, 1965, on which date actually the draft of the partnership agreement was prepared. It was also stated that a deed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the date of October 25, 1965, in the partnership deed was only a typing mistake and that a genuine firm had come into existence, which was entitled to registration under section 185 of the Income-tax Act, 1961 ? " To us it appears that the question as framed is not a question of law. Whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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