1977 (4) TMI 17

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..... llate Tribunal (hereinafter referred to as "the Tribunal") to refer the following two questions : " Whether, on the facts and in the circumstances of the case the Income-tax Officer was justified in refusing to register the firm under section 185(1)(a) while exercising his discretion vested in him under section 185(5) of the Income-tax Act, 1961 ? Whether, on the facts and in the circumstance .....

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..... such failure on the part of the assessee did not warrant refusal to register the firm. In that view, the Tribunal revised this part of the order of the Income-tax Officer. It is well settled that an appellate court or authority has the same power as the court or authority of the first instance. Though the Income-tax Officer had exercised his discretion in a particular way, it was open to the Tri .....

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