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TMI Blog1982 (2) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... constitution the reconstituted firm applied for registration to the Agri. ITO, Theni, for the registration of the firm under s. 27 of the Act. The application was filed in September, 1974. In and by his proceedings GIR 48(m) Upm/74-75, dated December 20, 1974, the Agrl. ITO, Theni, passed an order directing the registration of the firm with effect from the assessment year 1974-75. For the years 1975-76 and 1976-77, renewal of registration was also granted to the firm. On the very same date, the said Agri. ITO completed the assessment for the year 1974-75, i.e , for the accounting period April 1, 1973, to March 31, 1974. On April 30, 1976, the Agri. ITO, Madurai, issued a notice to the firm under s. 35 of the Act calling upon the firm to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration of the firm and, therefore, the assessment orders for the years 1974-75 to 1976-77 would also have to be cancelled. The firm offered an explanation. The Commr. of Agri. I.T. by his proceedings SMRP No. 38 to 85/77-Al, dated December 17, 1977, passed the impugned order setting aside the order granting registration of the firm and also the assessment orders for the years 1974-75 to 1976-77. The tax revision case has been filed by the firm against the said order of the Commr. of Agri. I.T. The Commr. of Agri. I.T. in his order impugned herein has stated that the order of the Agri. ITO, Theni, could not be sustained and that he had not applied his mind to the question whether the application filed by the firm for registration was with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtnership specifying the individual shares of the partners may, on application made in this behalf under the provisions of section 27, register with the Agricultural Income-tax Officer, the particulars contained in the said instrument. Such application shall be signed by all the partners (not being minors) personally, or in the case of a dissolved firm by all persons (Lot being minors) who were partners in the firm immediately before dissolution and by the legal representative of any such partner who is deceased, and shall, for any year of assessment up to and including the assessment for the year ending on the 31st day of March, 1958, be made before the 15th day of March, 1958, and for any year of assessment subsequent thereto, be made (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is satisfied that the firm was prevented by sufficient cause from making the application within the specified time. The learned Addl. Govt. Pleader, vehemently argued that the Agrl. ITO, Theni, overlooked the fact that the, application for registration was filed by the firm belatedly and, consequently, did not apply his mind at all to the question whether there was sufficient cause for the belated application. The order directing registration of the firm passed by the said officer on December 20, 1974, was illegal and, consequently, the Agri. ITO, Madurai, had no jurisdiction to rectify the order passed by the Agrl. ITO, Theni, on December 20, 1974. Viewed in this sense, argued the learned Addl. Govt. Pleader, the impugned order of the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified in coming to the conclusion that the registration ordered by the Agrl. ITO, Theni, on December 20, 1974, in view of the belated application filed by the firm was irregular and in issuing a show-cause notice to the firm to show cause why the assessment for the year 1974-75 should not be revised under s. 17(3) of the Act treating all the partners of the firm as association of persons. In his reply addressed to the Agri. ITO, Madurai, Subbiah Chettiar, managing partner of the firm, besides stating the fact that on the earlier occasion the Agri. ITO, Theni, had condoned the delay in filing the application for registration, had also explained the cause which prevented the firm from filing the application for registration in time and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication for registration on the part of the firm, when once lie was satisfied that the firm was prevented by sufficient cause from making the application within the time. Once we come to the conclusion that the delay in seeking the registration of the firm was properly condoned by the Agrl. I.T.O., Madurai, by the order dated July 30, 1976, it necessarily follows that the registration granted for 1974-75, and the renewals for 1975-76 and 1976-77, and the assessment for the years 1974-75 to 1976-77, are valid. We are, therefore, of the view that the impugned order of the Commr. of Agrl. I.T. is liable to be set aside and is, accordingly, set aside. The tax revision case is allowed, but, under the circumstances of the case, without costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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