COMMISSIONER OF INCOME TAX Vs. GYANCHAND BEDI

JUDGEMENT

(1.) THE short question falling for consideration in these references is whether the question of status--registered or unregistered firm--can be considered by the Appellate Assistant Commissioner while hearing an appeal against the quantum of assessment ?

(2.) THESE references under Section 256(1) of the Income-tax Act relate to the assessment years 1972-73 and 1973-74. The question referred for our opinion is as follows :