BHAGABATI PRASAD BANERJEE, J. - (1.) THE Tribunal has referred the following question of law to this Court under s. 256(1) of the IT Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing registration to the firm in terms of the provisions of s. 185 of the Act." THE assessment year involved is 1979-80 for which the relevant period of account is 1385 B.S. In this case the ITO refused registration on the ground that the firm was not genuine. THEreafter, the assessee took up the matter before the AAC. THE Tribunal on consideration of the facts of the case came to the conclusion that the genuineness of the firm could not have been disputed. THE Tribunal was of the view that the genuineness of the firm was in existance during the year and therefore, the registration should be allowed. THE finding of the Tribunal which is under challenge is the finding of fact. THE Tribunal is the fact-finding authority. It could not be shown that the Tribunal's decision was wrong from any point of view. THE Tribunal had correctly decided the matter. In view of the finding of fact of the Tribunal, the question of law is answered in the affirmative and in favour of the assessee. THEre will be no order as to costs.;