1982 (11) TMI 18

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..... he disposal of Misc. Civil Cases No. 104, 105 and 100 all of 1981 as these applications under s. 256(2) of the I.T. Act, 1961 (hereinafter referred to as " the Act"), arise out of a common order passed by the Tribunal. The assessment years in question are 1973-74, 1974-75, 1975-76 and 1976-77. The applicant-firm had submitted an application for registration, which was rejected by the ITO. On appea .....

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..... these applications. Having heard learned counsel for the parties, we have come to the conclusion that the question as to whether, on the facts and in the circumstances of the case, there was any material before the Tribunal for holding that no genuine firm had come into existence, is a question of law. The applications are, therefore, allowed. The Tribunal is directed to state the case and refer .....

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