https://www.taxtmi.com/caselaws?id=11058 A Department application under section 256(2) sought a reference on whether a firm was entitled to registration and continuation of registration for later assessment years where the licence stood in an individual's name. The High Court noted that the Tribunal had relied on an earlier High Court ruling for prior years, which was then under consideration before the Supreme Court, and also considered Bihari Lal Jaiswal v. CIT. It directed the Tribunal to refer the specified question to the High Court for answer, covering the grant of registration for the earlier years and continuation for the subsequent years. en-us Wed, 17 Jul 2002 00:00:00 +0530 Thu, 30 Jul 2009 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11058 A Department application under section 256(2) sought a reference on whether a firm was entitled to registration and continuation of registration for later assessment years where the licence stood in an individual's name. The High Court noted that the Tribunal had relied on an earlier High Court ruling for prior years, which was then under consideration before the Supreme Court, and also considered Bihari Lal Jaiswal v. CIT. It directed the Tribunal to refer the specified question to the High Court for answer, covering the grant of registration for the earlier years and continuation for the subsequent years. Case-Laws Income Tax Wed, 17 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11058