9911796707
TMI Blog1980 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ning to condone the delay in filing the declaration in Form No. 12 for the assessment year 1973-74 and consequently declining to grant continuance of registration for the said assessment year was competent ? " The assessee is a firm of six partners constituted under a deed dated September 16, 1971, for the purpose of carrying on business in purchase and sale of pepper, dry ginger, etc. The firm had been granted registration for the assessment year 1972-73. In this case we are concerned with the assessment year 1973-74, for which the relevant period of account is the year ending March 31, 1973. Along with the return for the said assessment year, which was filed only on July 1, 1974, the assessee presented before the ITO a declaration in Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that, since the ITO had already completed the assessment of one of the partners of the assessee-firm treating the firm as a registered firm for the assessment year concerned in this case by an order dated September 27, 1975, it was not open to the assessing authority thereafter to take up a different position in the assessment order passed against the firm by treating it as an unregistered firm. In this view, the appellate authority allowed the appeal, set aside the assessment made by the ITO and directed the ITO to accept the declaration filed by the assessee in Form No. 12 and make a fresh assessment treating the firm as a registered firm. The department took up the matter in second appeal before the Tribunal and the main contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not by any separate order that the ITO had held that the assessee-firm was liable to be treated and assessed as an unregistered firm. Undoubtedly, the assessee had the right to prefer an appeal before the AAC against the said assessment order and in such an appeal it was perfectly open to the assessee to canvass the correctness of every finding entered by the assessing authority in the order of assessment. We do not, therefore, see any merit in the contention, raised by the revenue that the appeal filed by the assessee before the AAC complaining against the firm being treated as an unregistered firm on the ground that the declaration required to be filed under the proviso to s. 184(7) of the Act had been filed beyond time was incompetent. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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