TaxTMI 
TaxTMI 
TaxTMI 
Assessment when section 184 not complied with
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.... income-tax under clause (v) of section 28.] *************** NOTES:- 1. Inserted vide Section 34 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 2. Substituted vide Section 34 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 before it was read as, "(2) The Income-tax Officer shall not reject an application for registration merely on the ground that the application is not in order, but shall intimate the defect to the firm and give it an opportunity to rectify the defect in the application within a period of one month from the date of such intimation. (3) If the defect is not rectified within such time, the Income-tax Officer may reject the application." 3.&....
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....aws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 4G. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 5. Substituted vide Section 68 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "Procedure on receipt of application 185. (1) On receipt of an application for the registration of a firm, the 4[Assessing Officer] shall inquire into the genuineness of the firm and its constitution as specified in the instrument of partnership, and- (a) if he is satisfied that there is or was during the previous year in existence a genuine firm with the constitut....
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.... to the firm and give it an opportunity to rectify the defect in the declaration within a period of one month from the date of such intimation; and if the defect is not rectified within that period, the 4E[Assessing Officer] shall, by order in writing, declare that the registration granted to the firm shall not have effect for the relevant assessment year.] (4) Where a firm is registered for any assessment year, the 4F[Assessing Officer] shall record a certificate on the instrument of partnership or on the certified copy submitted in lieu of the original instrument, as the case may be, to the effect that the firm has been registered under this Act, for that assessment year; and where a declaration under sub-section (7) of section 184 is f....
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....he shall pass an order in writing refusing to register the firm. Explanation.-For the purposes of this section and section 186, a firm shall not be regarded as a genuine firm if any partner of the firm was, in relation to the whole or any part of his share in the income or property of the firm, at any time during the previous year, a benamidar- (a) of any other partner to whom the first-mentioned partner does not stand in the relationship of a spouse or miner child, or (b) of any person, not being a partner of the firm, and any of the other partners knew or had reason to believe that the first-mentioned partner was such benamidar and such knowledge or belief had not been communicated by such other partner to the Assessing Officer ....
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.... in respect of any assessment year, there is, on the part of a firm, any such failure as is mentioned in section 144, the Assessing Officer may refuse to register the firm for the assessment year.] 7[(6) Notwithstanding anything contained in sub-sections (1) to (4), where a firm has made an application for registration in relation to an assessment year and has furnished the return for that assessment year, such firm shall be deemed to have been registered under this section on the expiry of the period for serving notice as specified in the proviso to sub-section (2) of section 143 in respect of such return: Provided that nothing in this sub-section shall affect the power of the Accessing Officer to intimate the defect to the firm u....