- (1.) THE following question of law has been referred by the Income-tax Appellate Tribunal, Chandigarh Bench, for our opinion: " Whether, on the facts and in the circumstances of the case, and particularly in view of the fact that the deed of corrigendum had been executed before the Income-tax Officer passed the impugned orders, the assesseee was entitled to registration for the assessment year 1964-65 and continuation thereof for the assessment years 1965-66 and 1966-67 ?" Messrs. Ram Saran Inder Singh, Khanna, a partnership firm, was registered with the income-tax department up to the assessment year 1963-64. It had the following partners : 1. Shri Ram Saran.
(2.) SHRI Inder Singh.
(3.) SHRI Bali Ram.;