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C.I.T. versus JETHA NAND

High Court of Judicature at Allahabad

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C.I.T. v. Jetha Nand - INCOME TAX REFERENCE No. 84 of 1989 [2004] RD-AH 1664 (10 December 2004)


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Court No.37

Income Tax Reference No.84 of 1989

Commissioner of Income Tax, Agra v.

M/s Jetha Nand Bhatia, Jhansi

Hon'ble R.K.Agrawal, J.

Hon'ble Vikram Nath, J.

(Delivered by R.K.Agrawal, J.)

The Income Tax Appellate Tribunal, Allahabad has referred the following questions of law under Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for opinion to this Court:-

"1. Whether on the facts and in the circumstances of the case, the learned Tribunal was correct in law in holding that the assessee firm was entitled to registration and in directing the Income Tax Officer to allow the assessee's claim for continuation of registration?"

The reference relates to the Assessment Year 1976-77.

It is agreed between the learned counsel for the parties that similar question of law has been referred for the assessment years 1978-79 and 1979-80, which has been decided by this Court against the Revenue and in favour of the assessee.

Respectfully following the aforesaid decision, we answer the question of law referred to us in the negative, i.e., in favour of the assessee and against the Revenue. However, there shall be no order as to costs.




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