TMI Blog1988 (8) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... rtnership deed and the Income-tax Officer, therefore, was not right in granting continuation of registration to the firm for the period ending March 13, 1978 ?" The relevant assessment year is 1978-79 for which the previous year ended on March 31, 1978. The assessee-firm comprised of six partners of whom one, namely, Mohd. Hussain, died on March 13, 1978. The assessee claimed that the firm stood dissolved on the death of the partner, Mohd. Hussain, on March 13, 1978. For the period ending on March 13, 1978, pertaining to the year 1978-79, the assessee claimed renewal of registration which was allowed by the Income-tax Officer under section 184(7) of the Act. Another return was filed for the period, March 14, 1978 to March 31, 1979, and fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lone need to be stated. The Tribunal held that the consequence of Mohd. Hussain's death on March 13, 1978, and the nature of the firm which carried on the business thereafter is not significant for deciding the assessee's claim for registration for the assessment year 1978-79 only up to March 13, 1978, when one of the partners, Mohd. Hussain, died. The Tribunal held that the assessee's claim for registration for the assessment year 1978-79 on the basis of the accounting period having ended on March 13, 1978, when Mohd. Hussain died, was quite justified, irrespective of the consequence of Mohd. Hussain's death on the nature of the firm which carried on the business thereafter. The only point for our decision is whether this view taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted taking the view that the condition laid down in sub-section (7) of section 184 of the Act had been satisfied and that the assessee would be entitled to the benefit of registration up to June 4, 1964, that is to say, for a part of the previous year. In other words, the assessee's claim for continuing the registration under section 184(7) of the Act up to the date of death of the partner, i.e., for a portion of the year, was accepted. The Allahabad High Court differed from the view of the Tribunal. Thereafter, the Supreme Court upheld the Tribunal's view which has already been stated. In view of the decision of the Supreme Court in Wazid Ali's case [1988] 169 ITR 761, it must be taken as settled that even where there is no dissolutio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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