1997 (10) TMI 33

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....K. AGRAWAL J.-----The following questions have been referred at the instance of the assessee under section 256(1) of the Income-tax Act:-- "Assessment year 1974-75 : 1. Whether, on the facts and in the circumstances of the case, the assessee-firm is entitled to registration under section 185 of the Income-tax Act, 1961, for the assessment year 1974-75 ? 2. Whether, on the facts and in the....

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.... registration to the firm for the assessment year 1980-81 ? Assessment year 1981-82 : 1. Whether, on the facts and in the circumstances of the case, the assessee-firm is entitled to continuation of registration for the purposes of the Income-tax Act relating to the assessment year 1981-82 ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is....

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....beer without permission from the licensing authority. There was further nothing on record to indicate that the non-licensee partners were not connected with the affairs of the firm. The Income-tax Officer, therefore, cancelled the registration granted to the firm. For the assessment year 1980-81, the Income-tax Officer treated the firm to be an unregistered firm while framing the assessment, fo....

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....ion of this court in CIT v. Hardit Singh Pal Chand and Co. [1979] 120 ITR 289, upheld the orders passed by the Income-tax Officer, refusing registration to the assessee-firm. The question which actually arises for consideration is whether registration can be refused to a partnership firm under section 185(1) of the Income-tax Act on the ground that the person or persons holding licence to run a....