TMI Blog1966 (4) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - - Dated:- 18-4-1966 - Judge(s) : D. FALSHAW., H. R. KHANNA. JUDGMENT FALSHAW C. J.-Under the direction of this court made under section 66(2) of the Income-tax Act, the following question has been referred to us by the Income-tax Appellate Tribunal: " Where the Appellate Tribunal in appeal finds that the petition of the assessee under section 26A was invalid, whether the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that partnership firms comprising a number of partners could not be partners in a firm registered under the Income-tax Act. The assessee appealed to the Appellate Assistant Commissioner who accepted the appeal and allowed registration, holding that the real persons who constituted the firm were the individual partners of the three firms and the individual proprietors of the fourth. The matter w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kind at that stage. There is no doubt from the decision of the Supreme Court in Textile Supply Co. v. Commissioner of Income-tax that the ground on which the Appellate Tribunal set aside the registration was a good ground, but we are not concerned with that matter in the present case, the only question being whether the decision could be based on a point not previously raised at any stage or eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the Tribunal clearly allowed to be raised, and indeed, once the point was raised, there could be no answer to it, since the Appellate Assistant Commissioner had allowed registration on the ground that the real partners of the firm to be registered were the individual partners of the various firms involved, and it was a clear requirement of the law that an application for registration must be si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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