1989 (4) TMI 36

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..... e-tax, Act, 1961, relates to the assessment year 1973-74. This reference arises out of the order of the Tribunal in a proceeding under section 185 of the Act, where the Income-tax Officer refused registration to the assessee-firm. In the order under section 185, the Income-tax Officer has held as follows "The topic `partnership' has been dealt with in section 2 (23) of the Income-tax Act where g .....

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..... en let out to a single tenant. This cannot be considered to constitute a business activity. The assessee preferred two appeals-one against the order refusing registration under section 185 of the Act and the other against the assessment of income. The Tribunal disposed of both the appeals by a consolidated order. The Tribunal, after considering the facts and circumstances of the case, held tha .....

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..... tioned that the Revenue filed an application under section 256(1) of the In come-tax Act, 1961, challenging the finding of the Tribunal that the activities of the assessee amounted to business activities. The question proposed by the Revenue is as follows : "Whether, on the facts and in the circumstances of the case and on a proper interpretation of the relevant law, the Tribunal was justified i .....

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..... assessed under the head ".Business" or under the head "Other sources". Then, the Tribunal adverted to the question whether the assessee was carrying on business activities or not. There the specific finding was arrived it by the Tribunal on the materials before it that the activities of the assessee amounted to business activities and this finding has reached finality as the said finding was not c .....

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..... axed under the head "Income from business" and, as such, whether the assessee was entitled to registration. We have already referred to the order of the Income-tax Officer who refused registration solely on the ground that the assessee did not carry on any business activities. In view of the finding of the Tribunal that the activities of the assessee amounted to business, there is no other impedim .....

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