https://www.taxtmi.com/caselaws?id=17639 The court directed the Income-tax Appellate Tribunal to refer the question of the assessee's entitlement for registration under section 256(2) of the Income-tax Act, 1961. The Tribunal's decision to uphold the registration of the firm based on the deed of partnership and the status of the Hindu undivided family was affirmed, rejecting the Department's challenge. The court emphasized the independent examination of the capital contribution and the existence of the Hindu undivided family, without expressing opinions on the case's merits to avoid bias. The application was allowed without costs, with instructions for prompt compliance. en-us Mon, 15 Apr 1996 00:00:00 +0530 Wed, 23 Sep 2009 17:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17639 The court directed the Income-tax Appellate Tribunal to refer the question of the assessee's entitlement for registration under section 256(2) of the Income-tax Act, 1961. The Tribunal's decision to uphold the registration of the firm based on the deed of partnership and the status of the Hindu undivided family was affirmed, rejecting the Department's challenge. The court emphasized the independent examination of the capital contribution and the existence of the Hindu undivided family, without expressing opinions on the case's merits to avoid bias. The application was allowed without costs, with instructions for prompt compliance. Case-Laws Income Tax Mon, 15 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17639