9911796707
TMI Blog1984 (9) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... evant facts are stated hereinafter. The assessee is a partnership firm of contractors. The firm applied for registration for the assessment years 1964-65, 1965-66, 1966-67 and 1967-68. The Income-tax Officer, while passing the orders of assessment for the assessment year 1964-65 stated that the claim of the assessee for registration was being rejected and separate order would be passed. The assessment orders for the four assessment years were passed by the Income-tax Officer but no separate order refusing registration, as he had observed earlier, was passed. It may be stated that the Income-tax Officer passed the order for assessment of the assessee as unregistered firm. The assessee thereafter filed an appeal before the Appellate Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r registration be allowed or not. Section 185 lays down that after receiving an application for registration of a firm, the Income-tax Officer shall inquire into the genuineness of the firm and its constitution as stated in the instrument of partnership. Sub-section I (b) of the above-said section lays down that if the assessing officer is not satisfied about the genuineness, he shall pass an order in writing refusing to register the firm. After the assessing officer has passed the order in terms of section 185(1)(b) of the Act, he may proceed to act in terms of section 182 or 183. In the instant case, the assessing officer has assessed the assessee as an unregistered firm. His submission is that the assessing officer should not have assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed as a registered firm. He did observe in the assessment order that he will pass an order separately disallowing the claim to be assessed as registered firm. But somehow he did not pass the order. The error, therefore, arose on the date he passed the assessment order without passing the order in terms of section 185(1)(b). It is well established that where there is no want of jurisdiction in respect of a proceeding, the entire proceeding will not be one without jurisdiction. In that view of the matter, passing of the assessment order was without jurisdiction but, in any view, the assessment proceeding was not void. The contention urged on behalf of the assessee before us is that the assessment having been set aside, there was no juri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
