1988 (1) TMI 17

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....pellate Tribunal has referred the following question of law under section 256(1) of the Income-tax Act, 1961, to this court for its opinion "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the decision of the Appellate Assistant Commissioner of Income-tax directing the Income-tax Officer to allow continuation of registration for the fir....

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....ation for the period if the application made in this behalf in Form No. 12 was found to be in order. The appeal preferred by the Department against the order of the Appellate Assistant Commissioner was dismissed by the Tribunal. However, the aforesaid question has been referred to this court for its opinion at the instance of the Department. Having heard learned counsel for the parties, we are ....