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TMI Blog1981 (8) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... oner is competent to entertain such an appeal under section 246(j) of the Income-tax Act, 1961 ? " The assessee was a registered firm. The assessee filed a declaration in Form No. 12 on 1st March, 1974, for continuation of registration for the assessment year 1971-72. Notice under s. 139 was served on the assessee on 16th December, 1972, and according to s. 184(7) the declaration in Form No. 12 should have been filed by 16th January, 1973. The ITO did not condone the delay in filing the declaration and refused continuation of registration for the assessment year 1971-72. The assessee filed an appeal to the AAC, who dismissed the appeal on the ground that it was not maintainable. In further appeal, the Tribunal held in favour of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Officer shall, by order in writing, declare that the registration granted to the firm shall not have effect for the relevant assessment year." " 246. Any assessee aggrieved by any of the following orders of an Income-tax Officer may appeal to the Appellate Assistant Commissioner against such order-. ...... (j) an order under clause (b) of sub-section (1) or under subsection (2) or sub-section (3) or sub-section (5) of section 185." A reading of the second proviso to s. 184(7) will go to show that firm has to file a declaration within time for getting the benefit of continuation of registration. If there is delay in filing the declaration within time, the ITO can condone it and allow the firm to furnish the declaration at any time b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-rectifiable defect. Even such a case, in our opinion, falls under s. 185(3) and the ITO would refuse continuation of registration or, in other words, declare under that provision that the registration granted to the firm shall not have effect for the relevant assessment year. It is true as already noticed that s. 185(3) specifically mentions only those cases where the defect is such which can be rectified and where the ITO can give opportunity to the firm to rectify the defect within a particular period. However, reading s. 184(7) and s. 185(3) together, it is implicit that the case of a declaration which is not in order because it is filed beyond time, also comes under s. 185(3). Even in such a case, the order declaring that registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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