COMMISSIONER OF INCOME TAX Vs. S U SERVICES

JUDGEMENT

(1.) THIS is an income-tax reference under Section 256(1) of the Income-tax Act, 1961 thereinafter referred to as "the Act"), at the instance of the Revenue and the following question of law has been referred by the Tribunal for answer of this court, which reads as under :

(2.) AGGRIEVED against the order of the Income-tax Officer, the assessee approached the Appellate Assistant Commissioner and the Appellate Assistant Commissioner confirmed the view taken by the Income-tax Officer in rejecting the registration to the assessee-firm.