COMMISSIONER OF INCOME TAX Vs. ARCHANA WINES

JUDGEMENT

(1.) ON identical questions only yesterday this court had an occasion, relying on the Full Bench decision of this court, in Narayanan and Co. v. CIT, 19971 223 ITR 209, to follow to answer identical questions in 1. T. R. No. 42 of 1993. The said identical questions are as follows :

(2.) WHETHER, on the facts and in the circumstances of the case, the assessee is entitled to be treated as a registered firm under the Incometax Act ?"

(3.) A copy of the judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, as required by law.