1985 (1) TMI 4

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....ed by the applicant, namely, the Commissioner of Income-tax, M. P., Bhopal, under section 256(2) of the Income-tax Act, 1961, for calling upon the Income-tax Appellate Tribunal, Indore Bench, Indore, to submit the statement of the case and refer to this court for its opinion the following question of law: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was jus....

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....ed by the assessee, the Tribunal negatived the contentions of the Department and thus directed the Income-tax Officer to grant registration. An application filed by the petitioner under section 256(1) of the Income-tax Act, 1961, was rejected by the Tribunal. Hence this application. Learned counsel for the applicant submitted that as the new partners, namely, Yogesh Kumar, being a college student,....