1985 (1) TMI 4

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... led by the applicant, namely, the Commissioner of Income-tax, M. P., Bhopal, under section 256(2) of the Income-tax Act, 1961, for calling upon the Income-tax Appellate Tribunal, Indore Bench, Indore, to submit the statement of the case and refer to this court for its opinion the following question of law: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... led by the assessee, the Tribunal negatived the contentions of the Department and thus directed the Income-tax Officer to grant registration. An application filed by the petitioner under section 256(1) of the Income-tax Act, 1961, was rejected by the Tribunal. Hence this application. Learned counsel for the applicant submitted that as the new partners, namely, Yogesh Kumar, being a college student .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... also the evidence adduced in proper perspective. Therefore, the question referred being purely a question of fact, in our opinion, it is not necessary to call upon the Tribunal to make a reference as urged on behalf of the petitioner though learned counsel for the petitioner also tried to contend that this is a mixed question of law and fact. In these circumstances, we see no valid ground to ente .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X