the assessee challenges that companyclusion.
appeals from the judgment and order dated numberember 30 1967 of the allahabad high companyrt in income tax reference number 366 of 1963.
sen g. l. sharnia and r. n. sachthey for the respondent in all the appeals .
civil appellate jurisdiction civil appeals number.
2200 2200a and 2200b of 1968.
in all these years the income tax officer had refused to register the appellant firm under s. 26a.
c. chagla and p. n. tiwari for the appellant in all the appeals .
the authorities under the act as well as the high companyrt of allahabad have answered that question in the affirmative.
the judgment of the companyrt was delivered by hegde j. in these appeals by certificate the question that falls for decision is whether oil the facts and in the circumstances of the case registration under s. 26 a of the indian income tax act 1922 to be hereinafter referred to as the act was rightly refused to the appellant firm on the ground that the partnership in question violated the provisions of s. 4 of the indian companypanies act 1913.
the above appeals relate to different assessment years of the same assessee the relevant assessment years being 1952 53 1953 54 and 1954 55.
