1. This is an application filed by the Commissioner of Income-tax, Jaipur, under Section 25 6(2) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), for directing the Tribunal to refer the following question to this Court for decision: Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-firm was entitled to registration under the Income-tax Act, 1961?“

2. The briefly stated facts giving rise to this application are as under: The assessee, Rajesh Corporation, had applied for registration in Form No. 11. It was stated that there were three partners in the firm, which came into existence with effect from February 1, 1979. The accounting year of the firm ended on June 30, 1979. The Income-tax Officer, however, held that the partnership was not genuine and the two lady partners, Smt. Bhanwar Devi and Smt. Vimla Patni, are not genuine partners, but are benamidars of the male partner, Shri Sirehmal Chopra. He further held that the execution of the instrument of partnership was only a make-believe document. He, therefore, refused registration to the firm and the assessment has been made in the status of