9911796707
TMI Blog1982 (10) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... 31st March, 1977, is that Form No. 11 filed by the assessee for registration of the firm in this case should not have been considered as late without any reason and the assessee's claim of registration should have been granted. The facts pertaining to the issue are in a very narrow compass. 2. As long as for the assessment year 1974-75, the assessee filed a partnership deed along with Form No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of assessment year 1974-75. The Income-tax Officer also mentioned that no reason for late filing of Form N. 11 was forwarded by the assessee. 3. When the issue pertaining to registration claim came before the AAC, he confirmed the order of the Income-tax Officer with an observation that the assessee has not given any reason for filing Form No. 11 and, therefore, he did not interfere in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee. The learned departmental representative on the other hand, relied on the orders of the two lower authorities. 5. After taking into consideration the rival submissions and looking to the facts that the assessee firm was formed on the basis of duly executed partnership deed which was filed by the assessee before the Income-tax Officer as long as for 1974-75 and even for assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or registration for assessment year 1974-75 has not been disposed of and application for continuation in Form 12 regarding continuation of registration had been submitted in time, you are requested for the assessment year 1977-78 now enclosed herewith in Form 11 in view of the Circular No. 3P(XXV- 22) of 1964 (F. No. 3(16)-63/TPL dated 29th July, 1964). Copy of the circular is attached hereto." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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