1979 (7) TMI 16

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....s. 256(1) of the I.T. Act, 1961, the following question has been referred : " Whether, by reason of an assessment having been made on Smt. Manibai, an erstwhile partner of the assessee-firm, including her share income from the assessee-firm for the assessment year 1965-66, no assessment could be made on the assessee-firm as an unregistered firm for that assessment year ? " The assessee was a....

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....e in the status of an " association of persons ". He refused registration to the firm on the application filed earlier. The assessee appealed and the AAC held that the status adopted, namely, " association of the persons " was correct. He, however, gave some reduction in the quantum of assessment. There was an appeal to the Tribunal by the assessee and the Tribunal held that since the ITO, Hyderab....