Whether Reporters Of Local Papers ... vs Mr Nr Divetia For

"Tribunal has referred the following question under Section 256 (1) of the Income Tax Act, 1961 to this Court opinion :- "Whether, the Appellate Tribunal is right in law and no facts in directing the I.T.O. to grant registration to the assessee firm when one of the new partners inducted and become partner in dual capacity i.e. in the capacity of karta of this HUF and also in his individual capacity?' Since the aforesaid question is answered by this Court in the case of C.I.T v. Budhalal Amulkhadas, 129 ITR, 97, this question is to be answered in favour of the assessee and against the revenue.

The reference is disposed of accordingly with no order as to costs."