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TMI Blog1985 (1) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... for answering the following questions : (1) Whether on the material on record, the findings of the Appellate Tribunal holding that the firm was not entitled to registration under section 185 was legally correct ? (2) Whether in view of the fact that by the death of partner, Gopiram, on October 2, 1974, the firm was dissolved and the order refusing to grant continuation of registration under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, has been amended and contended that this amendment has been given retrospective effect and as this Amendment Act itself received the assent of the President in September, 1984, the Tribunal while making this reference had no occasion to consider the impact of this amendment although this amendment has been made retrospective from April 1, 1975, this will have to be considered in this case as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1984, reads: " 33. Amendment of section 187.-In section 187 of the Income-tax Act, to sub-section (2), the following proviso shall be added and shall be deemed to have been added with effect from the 1st day of April, 1975, namely:- Provided that nothing contained in clause (a) shall apply to a case where the firm is dissolved on the death of any of its partners. " This clearly indica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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