COMMISSIONER OF INCOME TAX vs SILEMAN KHAN MAHABOOB KHAN

Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding the income from letting out of the godowns as 'income from business'? --- Held No. Whether on the facts and in the circumstances of the case, the Tribunal was justified in not recording any finding as to entitlement of the assessee for continuation of Registration as a firm? --- Held Does not survive consideration.

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