JAGADISAN J.

This is a reference under section 66 of the Indian Income-tax Act arising out of a controversy between the revenue and the assessee, whether the firm of partnership styled Tyresoles (India), Calcutta, is registrable under section 26A of the Act for the assessment years 1952-53, 1953-54, 1954-55, 1955-56, and 1956-57. The Income-tax Officer refused registration and on appeal by the assessee to the Appellate Assistant Commissioner registration was refused for the first four years, but was granted for the fifth year 1956-57. Both the assessee and the department preferred appeals to the Income-tax Appellate Tribunal which restored the decision of the Income-tax Officer. The Tribunal however has referred the following questions of law to this court under section 66(1) of the Act at the instance of the assessee

"1. Whether the firm as constituted up to September 21, 1950, is the same as the one that carried on the business thereafter with only a change in its constitution ? 2. Whether the firm is entitled to registration for the assessment years 1952-53 to 1956-57 under section 26A ? 3. If the answer to question No. 2 is in the negative, whether the losses of asse