9911796707
TMI Blog1986 (10) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... had asked the assessee to file the certificates or declaration in respect of the date of birth of the said persons. The assessee had filed copies from the Scholars Register of Soni Dhapa Khandelwal balika Inter College, Mau. The Assessing Officer forwarded the said copies to the Principal of the aforesaid College for verification. The Principal of the said College intimated the Assessing Officer in writing that the said certificates have not been issued by it nor they bear his signatures. In the circumstances, the Assessing Officer held the said certificates to be not genuine. Since no fresh instrument of partnership was executed or filed before the Assessing Officer, the continuation of registration was refused. The assessee went up in app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dhawan appearing for the assessee has supported the order of the AAC. He has also argued that there is nothing on record to establish that the minors had attained majority during the year under consideration and as such, the Assessing Officer is not at all justified in refusing registration particularly when the allegation made in the application moved by the assessee are not found to be untrue. He has also submitted that even if the minors had attained majority during the year under consideration and then too the firm is entitled to get registration because the minors had not opted out of partnership. In that connection, he has cited the case of Vaish Pharmacy vs. CIT (1982) 31 CTR (All) 197 : (1982) 138 ITR 624 (All). 4. We have consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Kashi Prasad vs. Addl. CIT (1978) 115 ITR 858 (All) wherein the decision of this Court in the case of Ganesh Lal Laxmi Narain (1968) 68 ITR 696 (All), has been overruled and it has been held that under s. 184(7) of the IT Act, registration granted to the firm shall have effect for every subsequent assessment year if 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. The phrases "constitution of the firm" and the "shares of the partners" have not been defined by the IT Act. In the context, the phrase "constitution of the firm" refers to the identity of the partners as well as their shares ought to be such as i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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