Anand Prakash, Accountant Member - (1.) THIS is a departmental appeal challenging the order of the Commissioner (Appeals), directing the ITO to grant registration to the assessee-firm.
(2.) The facts bearing on the controversy are in a narrow compass and may be noted. The assessee-firm consisted of five partners named below as per partnership deed dated 31-5-1975 : 1. Raj Singh Sadana 2. Binod Kumar Barjatya Aswinder Singh Sadana
(3.) KAMAL Kumar Barjatya;