1996 (6) TMI 65

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..... ome-tax Appellate Tribunal Patna Bench, Patna, referred to this court, the following two questions for the assessment year 1976-77 for its opinion : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Income-tax Officer's order passed under section 184(7) was an appealable order ? 2. Whether, on the facts and in the circumstances of the .....

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..... tion as he found that during the relevant accounting year two minors admitted to the benefits of the partnership had become majors and no fresh partnership deed had been executed evidencing that fact. On appeal by the assessee, the Appellate Assistant Commissioner relying on a circular of the Central Board of Direct Taxes (Circular No. F. 26/35/61 I.T.A.-1, dated January 3, 1962) was of the view t .....

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