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TMI Blog1987 (11) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessment year 1975-76 was a composite appeal both against the assessment as such and also against the order of registration under section 185 of the Income-tax Act, 1961, and both the question of validity of assessment made on the assessee-firm and the question of refusal of registration could be decided by it in this appeal ? " The matter relates to the income-tax assessment year 1975-76. The assessee is a partnership firm carrying on business in the purchase and sale of pharmaceuticals. It was constituted by a deed of partnership dated April 7, 1970. Up to and including the income-tax assessment year 1974-75, the partnership firm was registered. For the income-tax assessment year 1975-76, the firm filed a return accompanied by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department as well as counsel appearing for Lakshminarayana. That objection was to the effect that two appeals should have been filed one against the order refusing registration of the firm and the other against the order under section 143(3) of the Act determining the income for the purpose of assessment. Inasmuch as only one appeal was filed, it was contended that that appeal could be related to the refusal to register the firm under section 185 of the Act with the result that no appeal subsists so far as the determination of income under section 143(3) was concerned. The Tribunal rejected this preliminary objection and held that one single appeal filed accords with law, relying on certain decisions of the Calcutta and Bombay High Courts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 186 of the Act. In the present case, it is common ground that the declaration filed under section 184(7) along with the return for the assessment year 1975-76 did not contain the signatures of two of the partners. Therefore, there is no valid declaration under section 184(7). In terms of section 184(7) of the Act, continuation of registration for the assessment year 1975-76 does not take effect. It was unnecessary for the Income-tax Officer to pass an order under section 185. It was because of the superfluous order passed by the Income-tax Officer, it was thought that the assessee-firm has to file two separate appeals one against the refusal of the registration of the firm and the other against the determination of income under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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