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TMI Blog1987 (9) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... R 568 (MP), the assessee claimed the status as a registered firm in the return filed on June 30, 1975, for the assessment year 1975-76, for which the accounting period ended on November 13, 1974. During this period, one of the partners, namely, Gopiram, died on October 2, 1974. The question which arose for consideration in that case was as to whether the firm was entitled to continuation of registration till October 2, 1974, when Gopiram died. The question was answered by saying that the Tribunal was justified in directing the Income-tax Officer to allow continuation of registration till the death of the deceased partner, Gopiram. In the case of Ganesh Rice Mills [1981] 132 ITR 257, however, it was held that sub-section (7) of section 184 of the Income-tax Act, 1961 (hereinafter referred to as " the Act read with Form No. 12, contemplated continuation of registration for part of a year only when the firm stood dissolved and there was no question of continuation of registration for part of the year when the firm continued after a change in its constitution which was not evidenced by the instrument of partnership. In this case, one partner had retired and it was held that since ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t: Provided that the Income-tax Officer may entertain an application made after the end of the previous year, if he is satisfied that the firm was, prevented by sufficient cause from making the application before the end of the previous year. (5) The application shall be accompanied by the original instrument evidencing the partnership, together with a copy thereof: Provided that if the Income-tax Officer is satisfied that for sufficient reason, the original instrument cannot conveniently be produced, he may accept a copy of it certified in writing by all the partners (not being minors), or, where the application is made after the dissolution of the firm, by all the persons referred to in clause (b) of sub-section (3), to be correct copy or a certified copy of the instrument; and in such cases the application shall be accompanied by a duplicate copy of the original instrument. (6) The application shall be made in the prescribed form and shall contain the prescribed particulars. (7) Where registration is granted to any firm for any assessment year, it shall have effect for every subsequent assessment year Provided that (i) there is no change in the constitution of the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th sub-rule (5) of rule 22. Clause (ii) of Form No. 12 which is relevant for our purpose, reads as hereunder "FORM No. 12 ............... (ii) There has been no change in the constitution of the firm or the shares of the partners since the last day of the previous year relevant to the assessment year 19...-19... up to the last date of the previous year relevant to the assessment year 19...-19... or to the date ( ...... 19 ... ) of dissolution of the firm; and ........" Clause (ii) aforesaid of Form No. 12 leaves no room for doubt that the necessary declaration contemplated by section 184(7) of the Act for continuation of registration in Form No. 12 can be made only if there has been no change in the constitution of the firm or the shares of the partners as contemplated therein since the last date up to the last date of the relevant previous years in question or there has been dissolution of the firm during the relevant year. What clause (ii), therefore, contemplates is that if there has been no change in the constitution of the firm or the shares of the partners as stated therein, the benefit of continuation of registration shall be available for the whole year whereas if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted firm for the first time. Such an application is to be made in Form No.11. In the instant case, we are not concerned with an application to be made in Form No. 11. The relevant form is Form No. 11A, clause 2 whereof is to the following effect : FORM No. 11 A .................. original 2. The---------------------- of the instrument or instruments evidencing the partnership certified copy during the previous year up to in existence from time to time ------------------------------------------------------------- during the previous year and the date of this application copy ------------------------------------- together with a ---------------------- of each is enclosed. up to the date of this application duplicate copy The prescribed particulars are given in the Schedule on the reverse." The words occurring on the one hand, above the line and on the other, below the line at various places indicate different situations in which applications in Form No. 11A are contemplated. On a conspectus of the various sub-sections of section 184 of the Act which provide for making of applications with regard to registration of firms in different contingencies, particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim for registration up to August 31, 1968. On a reference, the High Court held that the assessee firm's claim to be treated as a registered firm up to August 31, 1968, had no force and the Tribunal's finding was correct. Learned counsel for the assessee, apart from relying on the decision of this court in the case of Gopi Talkies [1987] 163 ITR 568 also placed reliance on a decision of the Madras High Court in Addl, CIT v. Abdul Kareem and Company [1979] 117 ITR 233. That case, however, is clearly distinguishable inasmuch as it was a case of dissolution of a firm. It is apparent from the observations made at page 242 of the report where, while distinguishing a decision of the Calcutta High Court in CIT v. Kejriwal Traders [1969] 71 ITR 463, it was observed as under: "Further, that was not a case of dissolution as here." Reliance was also placed by learned counsel for the assessee on decision of the Allahabad High Court in Beni Prasad Sidhgopal v. CIT [1981] 128 ITR 659. In our opinion, that case is also distinguishable inasmuch as the provisions of sub-sections (7) and (8) of section 184 of the Act do not appear to have been brought to the notice of the learned judges in that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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