K.A. THANIKKACHALAM, J.

In pursuance of the order of this court dated October 27, 1981, the Tribunal referred the following question of law for the opinion of this court under section 256(2) of the Income-tax Act, 1961.

"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in directing the Income-tax Officer to grant continuation of registration, even though Form No. 12 was not really signed by all the partners?"

The assessee-firm was constituted originally under a deed of partnership dated January 1, 1964, and was reconstituted as per the deed dated August 16, 1973. The assessee-firm consisted of three partners, viz., (1) Shri Chidambarathanu, (2) Smt. J. Parvathy, and (3) Shri C. Sivarajan. Partners Nos. 2 and 3 are the daughter and son of the first partner. This firm was granted registration in prior years. For the assessment year 1977-78 corresponding to the previous year ended August 15, 1976, an application for continuation of registration was filed on June 30, 1977, in Form No. 12. It was not signed by all the three partners. Since the partner, Shri Chidambarathanu, died on March 17, 1977, his widow, Smt. Rajammal, ha