K. S. Paripoornan, C. J. , Naresh Kumar Sinha, J.

1. At the instance of the assessee the Income Tax Appellate Tribunal, b Bench, Patna, has referred the following two questions of law for the decision of this Court under section 256 (1) of the Income Tax Act :

(1) Whether, on the facts and circumstances of the case, the Appellate tribunal was justified in holding that the form no.12 filed separately by the partners of the firm did not fulfil the terms of proviso to sub-section (7) of Sec.184 of the Income Tax act, 1961 ?

(2) Whether, on the facts and in the circumstances of the case, the appellate Tribunal was correct in law in holding that the order passed by the Income Tax Officer on 25 9 72 refusing continuation of registration under Sec.185 (3) of the Income Tax act, 1961, was not premature or illegal ?

2. We heard counsel for the petitioner-assessee and also counsel for the Revenue. The question referred to this Court, and the facts relating thereto cover a wide range. It is unnecessary to traverse the entire grounds in the view that we take regarding the official order passed by the Income Tax Officer dated 25.9.72 under section 185 (3) of the income Tax Act.

3. The m