1990 (10) TMI 71

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..... C. BALAKRISHNA MENON C. J. -The Income-tax Appellate Tribunal, Chandigarh Bench, has referred the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right, in law, in allowing registration to the firm for the assessment year 1966-67 ?" The assessment related to the year 1966-67 and the previous ....

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....he Accountant Member passed separate orders expressing different views on the question of law. The case was referred to a third Member and based on the opinion of the majority, the Tribunal directed the registration of the firm for the assessment year 1966-67 after affording the assessee an opportunity to submit a proper application for registration. The question referred to this court is cover....