COMMISSIONER OF INCOME TAX Vs. JETHANAND BHATIA

JUDGEMENT

(1.) AT the instance of the Revenue, the Income-tax Appellate Tribunal referred the following question relating to the assessment year 1976-77 for the opinion of this court :

(2.) THE assessee-firm was constituted under a partnership deed dated August 1, 1964, by Sri Jethanand Bhatia, Shri Om Prakash Bhatia, Smt. Viran Bai and Shri N.P. Bhatia. THE assessee-firm was granted registration uninterruptedly for the assessment years 1966-67 to 1975-76.

(3.) THE question for consideration is whether registration could be refused to the firm, simply on the ground that one of the partners, Sri N.P. Bhatia, took up a contract from the M. E. S. in his own name and declared the income thereof in his own return.