TMI Blog1971 (1) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... rule 24 of the Income-tax Rules, 1962, for the purpose of continuing the benefit of registration for that year also. It appears that the declaration form should have been signed, among others, by Arun Kumar, but it was signed instead by Ashok Kumar. On August 31, 1967, the Income-tax Officer made an order holding that because of this error the declaration was not in the form prescribed by the rules and directing : " The registration of the firm granted in the assessment year 1964-65 is not allowed to be continued for the assessment year 1965-66 and the firm is treated as unregistered for the purpose of tax. " The petitioner-firm filed an appeal against that order, and the appeal was dismissed by the Appellate Assistant Commissioner on De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution of the firm or the shares of the partners as evidenced by the instrument of partnership on the basis of which the registration was granted ; and (ii) the firm furnishes, along with its return of income for the assessment year concerned, a declaration to that effect, in the prescribed form and verified in the prescribed manner. " In case a change has taken place in the previous year in the constitution of the firm or the shares of the partners, the firm must apply for fresh registration for the assessment year concerned. The right of appeal in the matter of registration of the firm is conferred by section 246(j) of the Act. An appeal lies against : " an order refusing to register a firm under clause (b) of sub-section (1) or u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the latter to a situation where the effect of registration already granted is sought to be continued for a subsequent assessment year. Then, it is plain that when registration is granted for the first time, the law requires an express order granting registration. But when the effect of such registration is sought for a subsequent assessment year, no such order is contemplated. Section 184(7), by its very operation, continues that effect provided the conditions mentioned therein are fulfilled. If there is no change in the constitution of the firm or the shares of the partners, and a declaration to that effect is furnished, the benefit of registration is continued for the subsequent assessment year. All that is contemplated is that the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r should have considered the revision application as one directed against the Income-tax Officer's order also. It may be pointed out that by one of the reliefs claimed in the revision application the assessee prayed that " since the order of the learned Income-tax Officer is illegal having been passed under section 184 the same may kindly be set aside and the assessee be allowed an opportunity to rectify the defect if any and renewal of registration may kindly be allowed for the assessment year 1965-66 ...... " Shri Brijlal Gupta, learned counsel for the Commissioner of Income-tax, has pointed out that the revision application if considered as directed against the order of the Income-tax Officer is greatly belated having been filed beyond t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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