1986 (7) TMI 60

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..... he instance of the Revenue to answer the following question of law, viz.: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in directing the Income-tax Officer to allow continuation of registration till the date of the death of the deceased partner ?" The material facts are these : The assessee claimed status as a registered firm in the return .....

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..... . On appeal, the Appellate Assistant Commissioner reverted the order of the Income-tax Officer and held that the assessee-firm was entitled to the status of a registered firm for the entire year, i.e., even for the period subsequent to the death of Gopiram. On further appeal to the Appellate Tribunal by the Revenue, the order of the Appellate Assistant Commissioner has been partly modified. The Tr .....

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..... the assessee's initial case does not arise for consideration before us. Learned counsel for the Revenue was unable to show how this conclusion of the Tribunal is unjustified. Consequently, the reference is answered against the Revenue and in favour of the assessee as under : "The Tribunal was justified in directing the Income-tax Officer to allow continuation of registration till the date of .....

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