Law: Income Tax Act, 1922

Section: 66(2),26A

Income tax Act (XI of 1922)---S. 66(2) read with S. 26 A Registration of firm Concurrent findings of Income tax Officer, Appellate Assistant Commissioner and Tribunal that applicant firm was not genuine Question referred only of an academic nature unnecessary Held, High Court not required to give its opinion on such question. Sir Rajendra Narayan Bhanja Deo v. Commissioner of Income tax, Bihar and Orissa (1940) VIII I T R 495 ; Noperam Ram Gopal v. Commissioner of Income tax, Bihar and Orissa (1942) 10 I T R 288 ; Messrs Suppat Singh Dugar and others v. Commissioner of Income tax, Bengal (194x) 11 1 T R 549 ; Messrs Khemji Walji & Co. v. Commissioner of Income tax, Bihar and Orissa ; (1945) I T R 421 ; Madanlal Dharnidharkar v. Commissioner of Income tax, Bombay City (1948) 16 I T R 277 ; Chatturam Horilram Ltd. v. Commissioner of Income tax, Bihar and Orissa (1954) 25 1 T R 326 and Messrs Odeon Cinema, Lahore v. The Commissioner of Income tax, Lahore Zone, Lahore P L D 1971 Lah. 632 ref. JUDGMENT NAIMUDDIN, J. By this application under section 66(2) of the Income tax Act, 1922 and applications in Income tax Casts Nos. 23/1972 and 24/1972, the applicants namely, Messrs Shambhumal Hiranand & Co. pray to direct the Income tax Appellate Tribunal to refer to this Court the following questions said to be of law and arising out of the order of the Tribunal dated 31st July, 1970 on refusal of the Tribunal to refer the same : "(1) Whether in the circumstances of the case, 'registration under section 26 A of the Income tax Act has been validly refused ? (2) If the answer to the above question is in the affirmative, whether the refusal. should have been limited only to the extent of the Transport income of the assessee firm when the same was shown separately and registration should have been allowed in regard to income of the other businesses ? (3) Whether the existence of a nominal firm different in constitution from the Applicant firm is a valid ground for refusal of registration under section 26 A of the Income tax Act, 1922 ?' Brief facts giving rise to the present application are that the applicants claim to be a partnership firm constituted under Deed of…

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