1990 (10) TMI 71

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..... ferred the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right, in law, in allowing registration to the firm for the assessment year 1966-67 ?" The assessment related to the year 1966-67 and the previous year relevant to the assessment year ended on June 30, 1965. The assessee, a registered fir .....

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..... aw. The case was referred to a third Member and based on the opinion of the majority, the Tribunal directed the registration of the firm for the assessment year 1966-67 after affording the assessee an opportunity to submit a proper application for registration. The question referred to this court is covered by the decision of the Supreme Court in Wazid Ali Abid Ali v. CIT [1988] 169 ITR 761. The .....

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