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2013 (4) TMI 16 - ALLAHABAD HIGH COURTRegistration to the firm - whether the Tribunal was right in reading the Partnership deed of 24.05.1974 and the Memorandum of 06.02.1980 together in maintaining the order of the Commissioner (A) directing registration to the firm for the assessment year 1980-81?" - assessee firm filled rectification deed dated 06.02.1980 - Held that:- Section 184 (4) provides that application for registration of the firm shall be made before end of the previous year for the assessment year. Section 184 (8) requires that on any change in the constitution of the firm fresh registration be obtained. Explanation of Section 185 (1) of the Act has limited scope of the inquiry of the Income-tax Officer to the extent that as to whether any partner stand in relationship of a spouse or minor child or any income of the firm being shared by benaimdar. In this case, the respondent moved for fresh registration well within time. The income of the firm was not shared by any benamidar, nor any paratner stand in relationshop of a spouse or minor, as such, the application could not be rejected. Income-tax Authority cannot question the change in the constitution of the firm. Thus ITAT was right in directing the directing registration to the firm for the assessment year 1980-81 - Question referred is answered in affirmative i.e. against the Department and in favour of the respondent.
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