1988 (1) TMI 17

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..... 1961, to this court for its opinion "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the decision of the Appellate Assistant Commissioner of Income-tax directing the Income-tax Officer to allow continuation of registration for the first period ended on October 28, 1976 ? " The facts in brief necessary to answer the aforesaid question .....

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..... appeal preferred by the Department against the order of the Appellate Assistant Commissioner was dismissed by the Tribunal. However, the aforesaid question has been referred to this court for its opinion at the instance of the Department. Having heard learned counsel for the parties, we are of the opinion that the answer to the aforesaid question is concluded against the Department by a recent d .....

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