9911796707
TMI Blog1997 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ons have been referred at the instance of the assessee under section 256(1) of the Income-tax Act:-- "Assessment year 1974-75 : 1. Whether, on the facts and in the circumstances of the case, the assessee-firm is entitled to registration under section 185 of the Income-tax Act, 1961, for the assessment year 1974-75 ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1980-81 ? Assessment year 1981-82 : 1. Whether, on the facts and in the circumstances of the case, the assessee-firm is entitled to continuation of registration for the purposes of the Income-tax Act relating to the assessment year 1981-82 ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that the Appellate Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was further nothing on record to indicate that the non-licensee partners were not connected with the affairs of the firm. The Income-tax Officer, therefore, cancelled the registration granted to the firm. For the assessment year 1980-81, the Income-tax Officer treated the firm to be an unregistered firm while framing the assessment, following the cancellation of registration for the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 120 ITR 289, upheld the orders passed by the Income-tax Officer, refusing registration to the assessee-firm. The question which actually arises for consideration is whether registration can be refused to a partnership firm under section 185(1) of the Income-tax Act on the ground that the person or persons holding licence to run a business in liquor had constituted such firm by adding more persons ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
