1988 (8) TMI 71

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..... after referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following questions of law to this court for its opinion : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the cancellation of registration granted to the assessee for the assessment years 1975-76, 1976-77, 1977-78 and 1978-79 for breach .....

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..... the assessee, in his own name. The Income-tax Officer held that rule 6 of the Madhya Pradesh Excise Rules prohibited a licensee from entering into a partnership with others. The Income-tax Officer, therefore, cancelled the registration of the assessee-firm for the assessment years 1975-76, 1976-77, 1977-78 and 1978-79. He also refused registration to the newly constituted firm for the years 1979-8 .....

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..... Hotel and Restaurant [1974] 93 ITR 271, a Division Bench of this court has held that in view of the provisions of rule VI of the C. P. Excise Rules relating to conditions of licences, partnership in liquor shops was illegal and the partnership firm could not be registered under the Income-tax Act. Following that decision, two other Division Bench decisions reported in CIT v. Sheonarayan Harnaraya .....

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