9911796707
TMI Blog1981 (10) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not material for our present purpose. The assessee filed a declaration in Form No. 12 for continuance of registration. This declaration was signed by the legal representative of the first partner, namely, Papanasa Nadar, who died, and by Paulraj and Annamalai. Sundaraswamy, the fourth partner, did not append his signature to the form. This form was filed on January 7, 1971, before the ITO. By the end of December, 1972, the ITO by a letter dated December 11, 1972, pointed out that the declaration was defective and he afforded an opportunity to the assessee under s. 185(3) of the Act to rectify the defect and resubmit the form duly signed by all the partners of the firm within a period of one month. He pointed out also that if this de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of a dissolved firm, by all persons (not being minors) who were partners in the firm immediately before its dissolution and by the legal representative of any such partner who is deceased. The application has to be in the prescribed form and has to contain the prescribed particulars. Section 184(7) provides that where registration is granted to any firm for any assessment year it shall have effect for every subsequent assessment year provided (i) that there is no change in the constitution of the firm or in the shares of the partners as evidenced by the instrument of partnership on the basis of which the registration was granted, and (ii) that the firm furnishes before the expiry of the time allowed under sub-s. (1) or (2) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contemplated by s. 184(7), i.e., for continuance of registration is filed. Where the ITO considered that the declaration furnished under s. 184(7) was not in order, he has to intimate the defect to the firm and give it an opportunity to rectify the defect within one month from the date of such intimation. If the defect is not rectified within that period, then the ITO has to peremptorily pass an order in writing declaring that the registration granted to the firm would not have effect for the relevant assessment year. It may be seen that there are two distinct steps to be taken in the case of an application for registration. A firm may for the first time apply for registration and in such a case sub-ss. (1) to (6) of s. 184 would apply. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the order of the AAC to the contrary. The learned counsel for the assessee drew our attention to a circular dated February 23, 1973 (F.No. 225/86/71-ITA. 11) Government of India, Central Board of Direct Taxes. That circular ex facie contains the procedure to be adopted in cases where s. 184(7) is attracted. Section 184, as already seen, deals with cases of filing of declaration (for continuation) by the assessee within the time allowed stating that there was no change in the constitution of the firm or in the shares of the partners. It is with reference to the filing of such a declaration that the ITO is given power to condone the delay if he was satisfied that the firm was prevented by sufficient cause from furnishing the declaration w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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