G.S.Singhvi, J.

1. In compliance with the direction issued by this court I. T. C. No. 60 of 1985, the Income-tax Appellate Tribunal, Chandigarh Bench (for short, the Tribunal), has referred the following question of law for the opinion of this court :

"Whether the Tribunal was right in holding that the Commissioner of Income-tax did not hold jurisdiction to modify the order under Section 158/185(1)(a) ?"

2. The respondent-assessee was constituted as a partnership firm on April 2. 1973. Initially, it comprised the following partners :

(i) Shri Mukat Behari Lal 60 per cent.

(ii) Shri Anil Mittal 40 per cent.

3. On April 1, 1976, Shri Deepak Mittal was taken as a new partner and the ratio of profit sharing was modified as under :

(i) Shri Mukat Behri Lal 1/3

(ii) Shir Anil Mittal 1/3

(iii) Shir Deepak Mittal 1/3

4. The constitution of the firm was again changed through a fresh deed of partnership executed on March 15, 1978, and Shri Rajinder Kumar, trustee of Smt. Nirdosh Mittal Family Trust and Shri Jai Parkash, trustee of Smt. Neeru Mittal Family Trust were taken as partners. The share allocation amongst the partners was decided in the following ratio :

Shri Mukat Behari Lal