Appeal by Special Leave from the Judgment and order dated the 19th February 1970 of the Andhra Pradesh High Court in R.C. No.
66 1 of the Indian Income Tax Act, 192 hereinafter referred to as the Act .
The Judgment of the Court was delivered by GUPTA, J. This appeal by special leave is directed against an order of the High Court of Andhra Pradesh at Hyderabad answering in the negative and in favour of the revenue the following question referred to it under sec.
63 of 1971.
Whether the Assessee is entitled to registration under Section 26A of the Income Tax Act, 1922 for the assessment year 1961 62.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The assessee is a firm.
T. Desai and K. Rajendre Choudhary, for the Appellant C. Sharma and S. P. Nayar, for the Respondent.
50 of 1966.
