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TMI Blog1995 (9) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Income-tax, Trivandrum. They arise out of income-tax assessments for the assessment years 1980-81 and 1981-82. The assessee is a firm constituted by a deed of partnership dated November 1, 1973, with nine partners. The firm was granted registration till the assessment year 1979-80. But for the assessment years 1980-81 and 1981-82, the Income-tax Officer refused to continue registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that in the light of the ratio of the judgments of this court referred to above the original grant of registration was not proper. But once registration has been granted, the Income-tax Officer has only to see whether the declarations in Form No. 12 have been filed within the prescribed time satisfying all the requirements. Since such conditions are complied with the Income-tax Officer acted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm was wrong is no longer good law. The Full Bench has held that where no minor is admitted to the benefits of the partnership, a firm cannot be refused registration either under section 27 of the Agricultural Income-tax Act, 1950, or under section 184 of the Income-tax Act, 1961, only on the ground that the shares of the individual partners in the loss of the firm have not been specifically menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n no longer be treated as incorrect in the light of the dictum laid down by the Full Bench of this court as referred to above, it is not necessary to go into the question now referred to this court. In view of the above, we decline to answer the question referred. A copy of this judgment under the seal of the High Court and the signature of the Registrar shall be forwarded to the Income-tax Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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