1986 (7) TMI 60

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....J. - This is a reference under section 256(1) of the Income tax Act, 1961, at the instance of the Revenue to answer the following question of law, viz.: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in directing the Income-tax Officer to allow continuation of registration till the date of the death of the deceased partner ?" The material....

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....me-tax Officer treated the assessee as an unregistered firm for the entire period. On appeal, the Appellate Assistant Commissioner reverted the order of the Income-tax Officer and held that the assessee-firm was entitled to the status of a registered firm for the entire year, i.e., even for the period subsequent to the death of Gopiram. On further appeal to the Appellate Tribunal by the Revenue, t....