Law: Income Tax Act, 1961

Section: 256

Income tax--Question of law Application for registration of firm consisting of eight partners Rejected by 1. T.O. of refusing to accept statements of partners that certain partner signed deed of partnership in presence of all partners and was a partner Affidavit of partner in question that he was a partner filed before I. T.O. after rejection of application.¬ Tribunal relying on statements of seven partners and affidavit to hold The partner in question to be partner and granting registration-Affidavit being on record of I. T.O. No illegality involved Finding as to somebody being partner being one of fact, no question of law arises. ORDER This is an application under section 256(2) of the Income tax Act 1961, for directing the Income tax Appellate Tribunal to state the case and, refer the questions of law set out in para. 17 of the application: 2. The reference arises out of the proceedings for registration of the assessee firm for the assessment year 1971 72. The assessee firm consisted of eight partners. All of them said that before the I.T.O. All of them said that Mohammad Ishaq the eighth partner had signed the deed 'of partnership in their presence and was a partner in the business. The I. T.O. did not accept this statement and refused…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492