1991 (1) TMI 62

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..... J. -By this application under section 256 (2) of the Income-tax Act, 1961, the assessee is asking this court to refer the following questions for the opinion of this court: "(i) Whether the Tribunal is legally justified in upholding the refusal of registration under section 185 of the Income-tax Act ? (ii) Whether, even after accepting the existence of a partnership-firm by taking its stat....

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....y Satya Narain ? (v) Whether the information said to have been obtained by the Commissioner of Income-tax (Appeals) from Om Prakash, outside the record was admissible in evidence and could be relied upon to record the finding that the deed had not been signed by Satya Narain ? (vi) Whether the aforesaid information, even if true, could be relied upon and taken as evidence against the other p....

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....s application. Sri S. P. Gupta, learned counsel appearing for the assessee, stated before us that the questions which are at variance with the questions asked for reference before the Tribunal may be ignored and only one question which is stated as question No. 1 in this application may be referred. He has mainly placed reliance on a decision of the Punjab and Haryana High Court in Jagan Nath P....