1989 (8) TMI 28

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..... in this case. The questions which were sought for in this case are as follows : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in setting aside the order of the Commissioner of Income-tax and holding that the firm had, in law, validly come into existence ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding .....

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..... r of the Commissioner of Income-tax. In our opinion, question No. 1 is limited to the question of validity of the partnership which had come into existence. There is no question which has been proposed by the Revenue dealing only with the question whether the order passed by the Income-tax Officer was prejudicial to the interests of the Revenue irrespective of the fact whether the firm was genuine .....

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