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1974 (2) TMI 3 - HC - Income TaxThis is a reference by the Income-tax Appellate Tribunal, Patna Bench, under section 256(1) of the Income-tax Act, 1961. The assessee is a partnership firm consisting of five partners. They carry on business in chanti and dal milling at Patwah in the district of Patna. It filed an application under section 26A of the Indian Income-tax Act, 1922, for registration of the firm for the assessment year 1961-62. The Income-tax Officer refused registration - Whether difference between the recited date of execution and actual execution disentitles the firm from seeking registration
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