9911796707
TMI Blog1971 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt was delivered by GOVINDA BHAT J.- In this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the assessee, the following question of law has been referred by the Income-tax Appellate Tribunal, Bangalore Bench, for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the assessee is entitled to the benefits of registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partnership on the basis of which registration had been granted. The Income-tax Officer made assessment on the assessee in the status of an unregistered firm on the ground that the assessee had not filed the return of income for the relevant assessment year and therefore, the registration granted has ceased to be operative. The Appellate Assistant Commissioner, on appeal preferred by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax we have held that the registration granted to a firm for an assessment year will not ensure for the subsequent year if the firm does not furnish its return of income or the declaration as required by the proviso to sub-section (7) of section 184 of the Income-tax Act, 1961. That decision is sought to be distinguished by Sri H. L. Narasimha Sastry, the learned counsel for the assessee. He urged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a firm even if it does not furnish a return but files a declaration to the effect that 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 the registration is granted. In our judgment, this contention is clearly untenable having regard to the clear language of clause (ii) of the proviso to sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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