TMI Blog1979 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... of an order made in the assessment order itself though no separate order as such was made separately ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing the Income-tax Officer to take cognizance of the declaration for renewal of registration filed in Form No. 12 along with the return on March 27, 1973, a date falling after the completion of the assessment order (March 16, 1973) but prior to the service of the notice of demand on March 30, 1973, after considering the question on condonation of the delay in regard to the same ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that in such a case, the Income-tax Officer should have given an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther under s. 146 and the third under s. 186. We are, in the present reference, concerned with the order passed under s. 186. The Tribunal has allowed the appeal on the view that the ITO had failed to apply his mind to the application for renewal of registration and has not granted any opportunity to the assessee before cancelling the registration and treating the firm as an unregistered firm. As regards the maintainability of the appeal under s. 186, the Tribunal held that even though the order cancelling the registration merged in the assessment order yet the appeal filed by the assessee was maintainable. We shall deal with the questions referred seriatim. In so far as the first question is concerned a Division Bench of this court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o are satisfied the advantage of continuation of the registration provided in the first part of s. 184(7) does not enure to the benefit of the assessee. In the present case, we are concerned with the second clause of the proviso which requires the firm to furnish along with its return of income for the assessment year concerned a declaration that there has been no change in the constitution of the firm or the shares of the partners as evidenced by the partnership deed on the basis of which registration was granted. In the present case, the firm filed its return and furnished the declaration in Form No. 12 after the assessment order had been passed. The question is whether this will satisfy the requirements of s. 184(7) so as to entitle the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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