1. At the instance of the revenue the Tribunal, Allahabad Bench, has referred the following question of law to this Court for its opinion :
"Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that two separate assessments should be made in the case of the firm one in respect of income derived by it before re-constitution and the other in respect of income derived by it after re-constitution "
2. None appears for the applicant. We have heard Sri Ashok Kumar, the learned counsel appearing for the department.
3. In view of the Division Bench’s decision of this Court in the case of CIT v. Dhanvir Singh 1998 UPTC 86, we answer the question referred to in the negative and decide the reference in favour of the revenue and against the assessee.
4. The reference is, accordingly, answered.
