TMI Blog2001 (9) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... l is justified in law in allowing registration to the assessee-firm whereas the assessee-firm itself had filed return in the status of an URF, and this case was of fresh registration of the firm?" - - - - - Dated:- 10-9-2001 - Judge(s) : N. N. MATHUR., O. P. BISHNOI. JUDGMENT It is argued by Mr. Bhandawat, learned counsel for the Department, that in order to get the benefit of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all facts and circumstances, in our view, the following substantial question of law arises for consideration of this court: "1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in allowing registration to the assessee-firm whereas the assessee-firm itself had filed return in the status of an URF, and this case was of fresh registration of the firm?" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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