1979 (9) TMI 34

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..... r referred to as the Act, the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that there was no effective deed in the year of account relevant to the year under appeal which would have the effect of continuance of re .....

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..... al to the interests of the revenue. The Addl. Commissioner, therefore, issued a notice to the assessee calling upon the assessee to show cause why the order passed by the ITO on the point of continuation of registration should not be cancelled and why the ITO should not be directed to complete the assessment of the assessee in the status of an unregistered firm. None appeared on behalf of the asse .....

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..... rected the ITO to complete the assessment of the assessee in the status of an unregistered firm. Aggrieved by this order, the assessee preferred an appeal before the Tribunal. The Tribunal held that reasonable opportunity was given to the assessee of being heard. The Tribunal further upheld the order of the learned Addl. Commissioner that the order passed by the ITO continuing registration of the .....

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..... tnership on, the basis of which registration was granted, registration granted to any firm for any assessment year shall cease to be effective for subsequent years. In the instant case, it is admitted that one out of six partners of the assessee-firm had retired on 15th September, 1968. Thus, there was a change in the constitution of the firm and the shares of the partners as evidenced by the inst .....

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..... obliged the Addl. Commissioner to grant the adjournment as prayed for by counsel for the assessee. Under the circumstances, it must be held that the Tribunal was justified in holding that reasonable opportunity of being heard was granted by the Addl. Commissioner to the assessee. For all these reasons, both the questions are answered in the affirmative and against the assessee. In the circumsta .....

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