1987 (9) TMI 25

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..... e Act "). The material facts giving rise to this application, briefly, are as follows : The assessee is a firm and the assessment year in question is 1977-78, for which the accounting year ended on Diwali, 1976. The assessee-firm consisted of three partners, namely, Shri Ramsahai, Shri Nathulal and Shri Vimalchand. The firm was dissolved on August 14, 1976, and all the assets and liabilities o .....

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..... therefore, refused registration and made a single assessment for both the periods treating the assessee as an unregistered firm. On appeal, the order passed by the Income-tax Officer was affirmed. The appeal preferred by the assessee before the Tribunal was dismissed and the assessee sought reference; but the application filed by the assessee in that behalf was rejected. Hence, the assessee has f .....

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