1986 (5) TMI 12

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..... 1, at the instance of the assessee by the Income-tax Appellate Tribunal for answering the following questions: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the validity of the assessment under section 143(3)of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholdi .....

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..... of the firm, held this could not lead to the conclusion that she was a bogus partner. He, therefore, held that the Income-tax Officer was not justified in refusing to register the firm. He directed the Income-tax Officer to grant registration to the firm. The Revenue filed an appeal before the Income-tax Appellate Tribunal saying that the Appellate Assistant Commissioner erred in reversing the or .....

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..... s firm directly, this question is not available to the assessee because the Tribunal was not called upon to examine the merits of the assessment made by the Income-tax Officer under section 143(3 )of the Act in the status of an association of persons. The Tribunal is called upon to examine the merits of the order of the Appellate Assistant Commissioner, reversing the order of the Income-tax Office .....

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..... r a firm is genuine or bogus or benami is a pure question of fact. Recently, the Rajasthan High Court, in Saraf Brothers v. CIT [1987] 166 ITR 414; [1980] 4 Taxman 104 (Raj), held Section 256(2) of the Income-tax Act, 1961-Reference Question of law Tribunal refused to state a case as no question of law arose from its finding that the firm was not genuine and/or business of one firm was benami of a .....

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..... arly distinguishable because they were not cases of not granting registration to the firm. They were against the orders of assessment. However, in this case, no appeal was made against the order of assessment. The challenge was only about non-registration of the firm. As such, there is no reference against the order of assessment. Therefore, whether Parmeshwaridevi was rightly assessed or not is n .....

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