1982 (5) TMI 55

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....for the sake of, convenience. 2. By these reference applications u/s 256(1) of the IT Act, 1961, the CIT requests the Tribunal to refer the following question stated to be of law and arising out of the order dt 24th September, 1981 in ITA Nos. 3290 and 3291/Bom/1980 for each of the asst. yrs. 1971-72 and 1972-73, to the Hon'ble High Court of Judicature at Bombay. "Whether, on the facts and i....

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....essee as an unregistered firm. The assessee appealed to the AAC who confirmed the action of the ITO. 4. The assessee field second appeal before the Tribunal. It was pointed out by the assessee that the main assessment order for the assessment years under consideration have been annulled by the Tribunal. It was urged that the orders passed u/s 185 could not stand independently of the main orders....