1985 (11) TMI 39

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..... order dated December 1, 1976 : "Whether, on the facts and in the circumstances of the case, the Incometax Appellate Tribunal was right in holding that the income of M/s. Curious House, M/s. Birdhichand Pannalal, Birdhichand Sons and the income earned by Sarva Shri Onkarmal and Narainlal unseparated coparceners of the Hindu undivided family from the properties acquired out of Hindu undivided f .....

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..... though they have not contributed anything by way of capital out of their self-acquired funds. It was also held that the registration or continuation of registration could not be refused to the firm. While answering Addl. CIT v. Birdhichand (D.B. Income-tax Reference No. 25 of 1978, decided on November 5, 1985, [1987] 163 ITR 576 (Raj), it was held that the Tribunal was right in holding that the .....

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