1984 (9) TMI 12

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..... e-tax Act, 1961. The facts necessary for the disposal of this application are that the assessee sought registration of the firm for the assessment years 1974-75 and 1975-76 as it is stated that for the year 1976-77, registration was granted but for these two years the Income-tax Officer refused registration and the order was ultimately upheld by the Income-tax Appellate Tribunal. The Tribunal in .....

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..... ld be refused in view of section 185 is a question of law that arises. It was also contended that on these facts whether an inference that the partnership is genuine or non-genuine also is a question of law and it was, therefore, contended that the Tribunal was not right in refusing to make the reference. Learned counsel relied on a decision of this court in Murlidhar Kishangopal v. CIT [1963] 50 .....

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..... ot be refused apparently is a question of law. It is also plain that on the facts found whether an inference that the partnership is non-genuine could or could not be drawn is also a question of law. In view of these circumstances, therefore, in our opinion, this application deserves to be allowed. The application is allowed. It is directed that the Income-tax Appellate Tribunal shall state the .....

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