Om Prakash, J. - (1.) The Income-tax Appellate Tribunal (Allahabad Bench, Allahabad), referred the following question relating to the assessment year 1974-75 for the opinion of this court under Section 256(1) of the Income-tax Act, 1961 (briefly, "the Act") : "Whether, on the facts and in the circumstances of the case, the assessee was rightly allowed registration under Section 185 of the Income-tax Act, 1961 ?"
(2.) The Assessing Officer in his order passed under Section 185(1)(b) of the Act held that the partnership deed is defective and the firm is not entitled to registration.
(3.) The constitution of the assessee-firm is as under : SiS h R S/ L Hi Sri Sechan Ram S/o Late Hari ri Sechan Ram S/o Late Hari 1. Das AM major partners 20% Sri Ghasi Ram S/o Sri Ganga 2.Ram "07% Sri Puhawashi Prasad S/o 3.Ghasi Ram13%;