1996 (6) TMI 65

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....estions for the assessment year 1976-77 for its opinion : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Income-tax Officer's order passed under section 184(7) was an appealable order ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee-firm was entitled to ....

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....ts of the partnership had become majors and no fresh partnership deed had been executed evidencing that fact. On appeal by the assessee, the Appellate Assistant Commissioner relying on a circular of the Central Board of Direct Taxes (Circular No. F. 26/35/61 I.T.A.-1, dated January 3, 1962) was of the view that there was no doubt about the genuineness of the partnership and directed the Income-tax....