1985 (7) TMI 84

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....f the Income-tax Act, 1961, at the instance of the Department for deciding the following question of law, namely: " Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to renewal of registration/registration under section 184/185 for the year under consideration ? " The assessee-firm was granted registration which was continued till the assessment year 1971....

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....In this case, we are concerned with the assessment year 1975-76. The assessee-firm was reconstituted on May 1, 1974, as a result of which the se ven lady partners therein retired. The present case relates to continuance of registration under section 184 for the period from April 1, 1974, to April 30, 1974, and fresh registration under section 185 for the remaining part of the assessment year comme....

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....till April 30, 1974, and with the retirement of these lady partners, the case of the assessee-firm for registration became stronger, as one of the factors which weighed with the Income-tax Officer for refusing registration, viz., that several partners were ladies, no longer exists. Moreover, the finding on this question is basically one of fact, as pointed out in the earlier decision of this court....