1985 (7) TMI 84

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..... nt for deciding the following question of law, namely: " Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to renewal of registration/registration under section 184/185 for the year under consideration ? " The assessee-firm was granted registration which was continued till the assessment year 1971-72. The Income-tax Officer refused continuance of regist .....

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..... 1975-76. The assessee-firm was reconstituted on May 1, 1974, as a result of which the se ven lady partners therein retired. The present case relates to continuance of registration under section 184 for the period from April 1, 1974, to April 30, 1974, and fresh registration under section 185 for the remaining part of the assessment year commencing from May 1, 1974, to March 31, 1975. For this asse .....

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..... ady partners, the case of the assessee-firm for registration became stronger, as one of the factors which weighed with the Income-tax Officer for refusing registration, viz., that several partners were ladies, no longer exists. Moreover, the finding on this question is basically one of fact, as pointed out in the earlier decision of this court in CIT v. M. P. Bidi Leaves Co. [1983] 144 ITR 487. .....

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