1996 (6) TMI 65

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....d to this court, the following two questions 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 holdin....

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....counting year two minors admitted to the benefits 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....