https://www.taxtmi.com/caselaws?id=24945 Concurrent findings that no genuine firm had come into existence were treated as findings of fact, and that issue was not pursued before the Tribunal. The High Court held that the genuineness of the firm was not open to reconsideration in reference proceedings, given the limited scope of interference with factual findings on firm genuineness. On that basis, the Tribunal's view upholding refusal of registration was sustained and the question was answered in favour of the revenue, against the assessee. en-us Tue, 12 Jan 1988 00:00:00 +0530 Sat, 23 Jan 2010 13:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24945 Concurrent findings that no genuine firm had come into existence were treated as findings of fact, and that issue was not pursued before the Tribunal. The High Court held that the genuineness of the firm was not open to reconsideration in reference proceedings, given the limited scope of interference with factual findings on firm genuineness. On that basis, the Tribunal's view upholding refusal of registration was sustained and the question was answered in favour of the revenue, against the assessee. Case-Laws Income Tax Tue, 12 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24945