1991 (1) TMI 62

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..... ssee is asking this court to refer the following questions for the opinion of this court: "(i) Whether the Tribunal is legally justified in upholding the refusal of registration under section 185 of the Income-tax Act ? (ii) Whether, even after accepting the existence of a partnership-firm by taking its status as an unregistered firm and without pointing out any non-compliance with any require .....

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..... oner of Income-tax (Appeals) from Om Prakash, outside the record was admissible in evidence and could be relied upon to record the finding that the deed had not been signed by Satya Narain ? (vi) Whether the aforesaid information, even if true, could be relied upon and taken as evidence against the other partners who constituted the firm without their knowledge of the same and without any opport .....

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..... us that the questions which are at variance with the questions asked for reference before the Tribunal may be ignored and only one question which is stated as question No. 1 in this application may be referred. He has mainly placed reliance on a decision of the Punjab and Haryana High Court in Jagan Nath Pyare Lal v. CIT [1973] 92 ITR 207. Having heard counsel for both the parties, we are of the .....

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