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1980 (3) TMI 1 - RAJASTHAN HIGH COURT
Firm, Registration ... ... ... ... ..... to arrive at the aforesaid conclusion are inferences of fact drawn from other facts and as such no question of law is involved in these matters. Questions Nos. 3 and 4, which are sought to be referred are dependent upon the firm, M/s. Saraf Brothers, being a genuine firm and relate to the assessment of the said firm, pertaining to the assessment year 1966-67. As the Appellate Tribunal has held that the firm, M/s. Saraf Brothers, was not a genuine firm and was not entitled to registration under section 185 of the Act, questions Nos. 3 and 4 do not arise at all. In the aforesaid circumstances, we are in agreement with the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, and hold that none of the questions which are sought to be referred are questions of law arising out of the order of the Tribunal and, therefore, no reference can be called for in this matter. This application for calling a reference is, consequently, dismissed. The parties are left to bear their own costs.
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