1990 (7) TMI 63

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..... tance of the Department, the Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(1) of the Income-tax Act, 1961, for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that there was no mistake apparent from the record and that, as such, action under section 154 was not ju .....

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..... id firm existed under the law, the assessee is to be assessed in the status of an association of persons and not as an unregistered firm. The assessee filed appeals against the aforesaid orders before the Appellate Assistant Commissioner who allowed the appeals on the ground that under section 154, only apparent mistakes can be corrected and the Income-tax Officer has no jurisdiction to review his .....

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..... ified in law in taking the view that the assessee-firm (consisting of 17 adult partners and four minors admitted to the benefits of partnership) was not illegal in terms of section 11 of the Companies Act ? (II) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the assessee-firm was entitled to registration under the Income-tax .....

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