Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1989 (8) TMI 49

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 56(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows The assessee-firm consisted of four partners. One of the partners died on June 7, 1977. The wife of the deceased partner, thereafter, joined as partner. The assessee contended during the course of assessment for the assessment year 1978-79, that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... come to the conclusion that the following question of law does arise out of the order passed by the Tribunal "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee-firm was entitled to renewal of registration ?" The application is, therefore, allowed. The Tribunal is directed to state the case and to refer the aforesaid question o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates