1989 (8) TMI 49

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..... einafter 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 there was no change in the constitution .....

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..... lowing 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 of law to this court for its opinio .....

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