TMI Blog1985 (7) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee's application in limine ? " The assessee-firm was carrying on business in the name of M/s. Uttam Construction Company, Khairagarh, comprised of five partners and the firm was granted registration for the assessment year 1972-73 under section 185 of the Income-tax Act, 1961, which was continued up to the assessment year 1974-75 under section 184(7) of the Act. On behalf of the firm, it was alleged that there was a change in the constitution of the firm evidenced by fresh deed dated December 31, 1973. The accounting period of the assessee was the year ending on Diwali, 1974 and, therefore, the assessee had to submit an application in " Form 11A " before the end of the accounting period ending on Diwali, 1974, i.e., November 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal was rejected affirming the Commissioner's (Appeals) view on that point, which was based on a number of decisions including some of this court. However, on merits, the Tribunal accepted the Revenue's case, even though on an entirely new ground. At the hearing of the appeal before the Tribunal, reliance was placed on behalf of the Revenue on all application in " Form 12 " dated June 29, 1975, signed by five partners of the old firm to contend that it was a circumstance to negative execution of a fresh partnership deed reconstituting the firm on December 31, 1973. Strong objection was taken on behalf of the assessee to this circumstance being relied on contending that there was an explanation for the same and, therefore, even if thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record even before the Income-tax Officer and the same was never relied on in this manner by the Revenue and, therefore, if the same had to be relied oil as the sole basis for reversing the finding of the Commissioner (Appeals), it was incumbent oil the Tribunal to give an opportunity to the assessee to explain the same by production of relevant material particularly when the assessee had expressly sought such in opportunity. In our opinion, this contention has merit and it must be accepted. It is not disputed that it was open to the Tribunal to take into account even additional material produced before it by the parties for deciding the question relating to condonation of delay in making the application for registration of the firm. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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