1985 (11) TMI 39

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....referred the following question for the opinion of this court arising out of its order dated December 1, 1976 : "Whether, on the facts and in the circumstances of the case, the Incometax Appellate Tribunal was right in holding that the income of M/s. Curious House, M/s. Birdhichand Pannalal, Birdhichand & Sons and the income earned by Sarva Shri Onkarmal and Narainlal unseparated coparceners of....

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....d family could take one of his sons and thereafter both the sons as partner (s) even though they have not contributed anything by way of capital out of their self-acquired funds. It was also held that the registration or continuation of registration could not be refused to the firm. While answering Addl. CIT v. Birdhichand (D.B. Income-tax Reference No. 25 of 1978, decided on November 5, 1985, ....