9911796707
TMI Blog1979 (7) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellate Tribunal has erred in treating the order of the Income-tax Officer as one passed in exercise of his assessment jurisdiction under section 143(3) of the Income-tax Act, 1961 ? (2) Whether, in view of the fact that the lower authorities and the parties having proceeded on the basis entirely different from the one adopted by the Appellate Tribunal, the assessee had been denied an adequate opportunity to represent its case on the basis that the order refusing registration is a part of the assessment proceeding under section 143(3) ? " The assessment year with which we are concerned is 1969-70, that is, the year ending March 31,1969. The assessee is a firm. From April 1, 1968, to September 30, 1968, it consisted of three partner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It was argued on its behalf that the ITO's order was under s. 184(4) of the Act of 1961 and that no appeal against such an order would lie under the provisions of the Act. Therefore, the AAC's order was illegal and without jurisdiction. The Tribunal rejected this argument of the department, holding that the order in question was not one either under s. 184(4) or under s. 185(1)(b). The Tribunal took the view that the ITO in refusing registration had only decided the status of the assessee as part of the assessment proceedings and that the assessee had the right to question that order before the AAC even in the appeal filed by the assessee against the assessment. But as the officer had chosen to pass a separate order on this matter, the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(1) provides for the making of an application if two conditions are satisfied, namely, (1) that the partnership is evidenced by an instrument, and (2) that the individual shares of the partners are specified in that instrument. We omit sub-s. (2). Sub-section (3) provides that the application shall be made to the ITO having jurisdiction to assess the firm and shall be signed by all the partners personally. Sub-section (4) provides that the application shall be made before the end of the previous year. The proviso allows the officer to entertain an application made beyond the end of the previous year if he is satisfied that the firm was prevented by sufficient cause from making the application in time. Section 185(1) provides for enquiry in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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