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TMI Blog1986 (7) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision and judgment of the High Court of Patna dated November 23, 1973. This appeal is by certificate from the High Court under section 261 of the Income-tax Act, 1961, hereinafter called "the Act" The assessee-firm was registered in 1945 under the Indian Income-tax Act, 1922. The registration was up to the assessment year 1961-62. There was a change in the constitution of the firm on the last day of the previous year relevant to the assessment year 1962-63 on November 8, 1961. From November 9, 1961, a new instrument of partnership came into existence. On September 29, 1962, the firm applied for registration under the Act in Form No. 11A. The Income-tax Officer refused registration on the ground that the case fell under section 184(7) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Act had got to be noted under sub-section (4) of section 185 of the Act. Renewal of registration granted under the Act of 1922 is not a " recognition granted " or " order issued " within the meaning of section 297(2)(k) of the 1961 Act and was, therefore, not saved by the provisions of that section. The question that was referred by the Tribunal to the High Court under section 256(1) of the Act was as follows : " Was the application for registration made in Form No. 11A on 29th September, 1962, validly refused ? " The question of registration of the firm under the relevant Income-tax Act was dealt with under section 26A of the 1922 Act. Section 26 of the 1922 Act dealt with the change in the constitution of a firm. As neither ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration of the firm under section 26A of the 1922 Act. One was an application for registration simpliciter where there was no registration but when the firm as constituted on the date of the application was different from the one whose income was under assessment, then in schedule (B) of the form, particulars of the apportionment of income, profits or gains or loss of the business in the previous year, between the partners who were entitled to shares in such income, profits or gains or loss had to be given. The form of the renewal application was appended to rule 6. It might be noted that the Central Board of Direct Taxes had extended the time for registration during the transitional period after coming into operation of the Act of 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo Acts in one significant aspect, while under the 1922 Act, the application for registration meant application for registration for every year and if granted it was valid for one assessment year but under 1961 Act, once registration is granted, such registration enures for every subsequent year, if certain requirements are fulfilled. Such requirements are as provided in sub-section (7) of section 184 of the Act. Such procedure, it seems to us, has been substantially complied with. The question which the High Court posed before it was whether the application filed on September 29, 1962, in Form No. 11A was a good application in accordance with the 1961 Act and the rules framed thereunder or whether it was a case of continuance of the regist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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