1986 (7) TMI 60

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....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 facts are these : The assessee claimed sta....

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....nregistered 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, the order of the Appellate Assistant Commiss....