1979 (4) TMI 28

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..... 256(2) of the I.T. Act, 1961, for directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer a question of law arising out of the Tribunal's order dated September 26, 1974, passed in Income-tax Appeal No. 454/JP/73-74 for the assessment year 1969-70, as the Tribunal had refused to do so by its order dated February 4, 1975, passed in Reference Application No. 1....

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....mitted the return of income for the assessment year 1969-70 on December 9, 1969, as a registered firm. In these circumstances, there was no scope for the petitioner to think that he was not required to file the return as the firm was unregistered. It is submitted that the conclusion drawn by the Tribunal is perverse and not rationally possible. Having regard to the circumstances of the case, we....