1982 (8) TMI 219

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.... Income-tax Act, 1961 ('the Act'), for directing the 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. Seven were examined before the ITO. All of them said that Mohammed Ishaq, th....