Law:

Section:

Section 184 read with section 256 of the Income-tax Act, 1961 - Firm - Position prior to 1-4-1993 - Registration to firm was refused on ground that genuineness of partnership was not proved - Tribunal after considering evidence and facts in proper perspective directed authorities to grant registration - Whether any question of law arose out of Tribunal's order - Held, no FACTS A partnership firm consisted of two partners. Subsequently, a fresh deed of partnership was executed by admitting two more partners, one of whom was the brother of the partners and another was the mother of the partners. Their application for registration of the firm was rejected by the ITO as also by the appellate authority on the ground that they had failed to prove that the new partners contributed any capital to the new partnership firm or that they carried on any actual business on behalf of the firm. On an appeal being filed by the assessee, the Tribunal negatived the contentions of the Department and thus directed the ITO to grant registration. Department's application under section 256(1) was rejected On application under section 256(2): HELD From the records it was clear that the Tribunal had considered the legal position as also the evidence adduced in proper perspective. Therefore, the question referred being purely a question of facts, it was not necessary to call upon the Tribunal to make a reference. Note: Decision was against Department. CASES REFERRED TO Asharam Saboo & Sons v. CIT [1986] 157 ITR 117 (MP), CIT v. Kanhayalal Ram Chand [1979] 119 ITR 377 (Punj. & Har.) andShanker Tobacco Stores v. CIT [1970] 77 ITR 884 (Cal). R.C. Mukati for the Applicant. JUDGMENT Shri R.C. Mukati, counsel for the applicant, was heard on the question of admission. This is an application filed 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…

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