P. A. CHOUDARY, J.

( 1 ) THE following three questions are referred by the Income-tax Appellate Tribunal for obtaining the opinion of this court :" (1) Whether, on the facts and in the circumstances of the case, the assessment in the status of association of persons is valid ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal can direct the assessee to file Form No. 11 and comply with conditions under section 184 and directing the Income-tax Officer to pass orders thereon ? (3) Whether, on the facts and in the circumstances of the case, the assessee is entitled to benefits of registration ?"

( 2 ) IN order to be able to answer these questions, a few facts as they appear from the statement of case are stated.

( 3 ) THE assessee is a partnership firm constituted under a deed of partnership dated 5/07/1962, consisting of four partners of which Sushilchand Choudary was a minor represented by his mother.

( 4 ) FOR the assessment year 1966-67, the assessee filed an application for registration of the firm before the Income-tax Officer. But the Income-tax Officer rejected the application and refused to register the firm under the Income-tax Act on the ground that

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