LAWS(MPH)-1984-11-32

COMMISSIONER OF INCOME TAX Vs. MITHALAL ASHOK KUMAR

Decided On November 29, 1984
COMMISSIONER OF INCOME-TAX Appellant
V/S
MITHALAL ASHOK KUMAR Respondents

JUDGEMENT

(1.) THE Commissioner of Income-tax, Bhopal, has submitted this application under Section 256(2) of the Income-tax Act, 1961, with a prayer to direct the Income-tax Appellate Tribunal, Indore, to send the statement of the case and refer the question of law quoted below :

(2.) FACTS: The assessee, M/s. Mithalal Ashok Kumar, claimed the status of a registered firm on the basis of a deed of partnership dated October 21, 1976. The application for registration was filed on March 21, 1977, The constitution of the said partnership firm was shown as below : <FRM>JUDGEMENT_755_ITR158_1986Html1.htm</FRM>

(3.) THE Income-tax Officer also found that the business of the assessee was run by Shri Mithalal and Ashok Kumar, who were common partners. From the statement of the two lady partners recorded by the Income-tax Officer, he found that they did not have any knowledge of business of the alleged firm. THEy were only housewives. Smt. Pyaribai, when shown the partnership deed by the Income-tax Officer, displayed ignorance.thereof.