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TMI Blog1936 (10) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... case and refer the following question to this Court: "Whether the Assistant Commissioner was right in refusing to register the firm?" The facts bearing upon the question of law involved in this case are these. A firm composed of Rai Sahib Chiranji Lal and his four sons had been registered under an instrument of partner- ship dated the 17th March, 1930, and had been assessed as such unt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the application for registration was refused. From this order the assessee preferred an appeal to the Assistant Commissioner and in addition renewed his prayer for registration of the firm. The Assistant Commis- sioner, however, rejected the application for registration and con- firmed the assessment. Counsel for the assessee has relied on rule 2 of the rules made by the Board of Inland Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he could exercise under the rule was to permit the presentation of the application to the Income Tax Officer and thus to condone the delay so to say. Further, the matter was entirely discretionary with him and he could not be compelled under any provisions of the Act or the rules made thereunder to grant the prayer made to him by the assessee. The question before us, therefore, is narrowed down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing. In the case of Messrs. A.M. Banjee & Sons (8 I.T.C. 107) decided by a Special Bench of the Rangoon High Court, the learned Judges upheld the refusal of the Income Tax Officer on the ground that a recital in the application was not in accordance with facts. That case is, in our view, practically on all fours with the present case. We accordingly answer the question referred to us in the affi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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