Commissioner Of Income Tax v. Bhadiad Industries

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 303 of 1992 For Approval and Signature: Hon'ble MR.JUSTICE B.C.PATEL and MR.JUSTICE R.R.JAIN ============================================================ COMMISSIONER OF INCOME TAX Versus BHADIAD INDUSTRIES -------------------------------------------------------------- Appearance: MR MANISH R BHATT for Petitioner SERVED for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE B.C.PATEL and MR.JUSTICE R.R.JAIN Date of decision: 18/07/96 ORAL JUDGEMENT �Tribunal has referred the following question under Section 256(1) of the Income-tax Act, 1961 to this Court for opinion :- "Whether, the Appellate Tribunal is right in law and on facts in directing the I.T.O. to grant registration to the assessee firm when two persons were partners in dual capacity i.e., one in their individual capacity and the other as representative of their respective HUF?" �Since the aforesaid question is answered by this Court in the case of C.I.T. v. Budhalal Amulakhdas, 129 ITR, 97, this question is to be answered in favour of the assessee and against the revenue. �The reference is disposed of accordingly with no order as to costs. ���***********