Paripoornan, J.

At the instance of the Revenue, and as directed by this Court in O.P. No. 4377 of 1987-S, the Incometax Appellate Tribunal has referred the following two questions of law, for the decision of this Court:

1. Whether on the facts and in the circumstances of the case, was the Tribunal justified in law in holding that the defect should be treated as a technical defect and in directing the Incometax Officer to return form No. 12 to the assessee firm with a direction to submit the same after rectifying the defect within the time given by the Income-tax Officer?

2. Whether, on the facts and in the circumstances of the case, was the Tribunal correct in law in directing the Income-tax Officer to dispose of the question of granting registration to the assessee-firm after the expiry of the time given by the Income-tax Officer for complying with the defect in form No. 12".

2. The respondent/ assessee, a firm of ten partners, was granted registration for the assessment year 1978-79. We are concerned, in this reference, with the assessment year 1979-80, for which The accounting pcriodended on 31-12-1978. For the assessment year 1979-80, the assessee filed an application s