1984 (1) TMI 41

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..... his reference made under s. 256(1) of the Incometax Act, 1961, the Income-tax Appellate Tribunal (hereinafter referred to as " the Tribunal "), has referred the following question to this court: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in condoning the delay in filing a declaration under section 184(7) of the Income-tax Act, 1961 ? " M/s. Bhatia Mahaja .....

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..... the Tribunal it was pointed out by the assessee that the return of income was filed by Janak Raj, one of the partners of the assessee, who died immediately thereafter on October 13, 1966, and that the other partners of the assessee were under the impression that the application for continuation of the registration has already been filed by Shri Janak Raj along with the return on September 29, 1966 .....

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..... mmissioner of Income-tax moved an application before the Tribunal for referring the question mentioned above to this court and, therefore, the Tribunal has made this reference. We have heard Shri R. N. Suroliya, the learned counsel for the Revenue, and have perused the statement of case and the orders passed by the ITO, the AAC and the Tribunal. The statement of the case shows that the applicati .....

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