TMI Blog1978 (4) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... h October, 1971, as contained in annexure 1, whereby the petitioner-firm has not been allowed registration for the assessment year 1967-68, with which we are concerned in the instant case, and, further, for a writ of mandamus directing the respondents to recognise the petitioner as a registered firm under the provisions of s. 184(7) of the I.T. Act, 1961, and to give such incidental and consequential reliefs as a result of such registration as the law may warrant. The relevant facts for the disposal of this case are not in controversy. The petitioner had been, admittedly, granted renewal of registration up to the assessment year 1965-66. For the assessment year 1966-67, however, although the petitioner-assessee had filed a declaration in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the petitioner's continuance of registration should be accepted as valid pursuant, to the provisions of s. 184(7) of the Act, if there had been no change in the constitution of the firm. Against this order of the learned AAC, the revenue went up in appeal to the ITA Tribunal B Bench, Patna (respondent No. 5) and raised a technical objection that the order of the AAC was without jurisdiction as the refusal to grant registration was not an appealable order. This contention of the department found favour with the Appellate Tribunal which set aside the order of the AAC only on this technical ground that the order was not appealable. The petitioner has thereafter come up to this court. When we last heard this application on the 27th Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary to recapitulate the relevant law on the subject which, to our mind, seems to be well settled. In the case of S.P. Pandey and Brothers v. CIT [1974] 96 ITR 515 (Pat), a Bench of this court, to which I was a party, held on a true construction of s. 194 of the Act that it provides that where the registration is granted to any firm for any assessment year, it shall have effect for every subsequent year, provided that, (i) there is no change in the constitution of the firm or the shares of the partners as evidenced by the instrument of partnership on the basis of which 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 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its of continuance of registration during the immediately preceding year 1966-67, it was not a sufficient legal justification for the ITO to have refused to recognise the renewal of the registration of the firm which, on the materials available on record, had not undergone any change either in its constitution or in the allocation of shares. That being so, the advantage of continuance of registration under s. 184(7) of the Act was, undoubtedly, available to the petitioner-firm for the year in question, viz., the assessment year 1967-68. All orders consequent upon the refusal of such registration by the learned ITO must, therefore, inevitably be held to be illegal. The initial prayer made in the petition was also for quashing of the ITA Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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