1977 (5) TMI 11

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....uted under a deed dated April 1, 1963, and had been assessed as a registered firm up to assessment year 1967-68. On September 14, 1967, Nilamani Ghosh died. Two of the existing partners, of the firm retired. With effect from October 1, 1967, a new partnership was constituted with three partners being Smt. Kusum Ghosh, wife of late, Nilamani Ghosh, Biswanath Ghosh and Kasinath Raut. For the assessm....

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....erred to this court at the assessee's instance under section 256(1) of the Income-tax Act " Whether, on the, facts and in the circumstances of the case, the Appellate Tribunal was right in holding that in an appeal under section 246(c) of the Income-tax Act, 1961, the issue regarding the registration of the firm cannot be raised by agitating the question of status taken in the assessment order ....

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....registration could have been assailed in appeal and ultimately before this court in a reference. As no appeal had been carried in the matter of refusal of registration, this court did not agree to examine the question of registration. In the reported decision of this court referred to above, it has been clearly found : " The Income-tax Officer pointed out that there was no application for the a....