1948 (12) TMI 7

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....e to be rejected." 2. The facts of the case are as follows:-For the assessment year 1944-45 the applicant filed an application before the Income-tax Officer under Rule 6 read with Section 26A of the Income-tax Act for a renewal of registration of the firm. For the next preceding year the appellant's firm was registered. This firm consisted of four partners. The application for registration was filed on the 30th June, 1944. Before the filing of the application one of the partners, i.e., Raghunath, died on 27th February, 1944. According to the terms of the partnership agreement in the case of death of a partner his heirs who are legal representatives would be entitled to join the partnership and the partnership would be carried on with....

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.... facts are that the assessee firm had been registered as a partnership firm for years preceding the assessment year in question. Under the law, every partnership firm is required to renew its registration for every year of assessment. In the present case, the application for registration, or to speak more properly, for renewal of registration, was filed on 30th June, 1944. One of the partners (Raghunath) died on 27th February, 1944. According to the terms of the partnership agreement (7th para.) it was agreed between the founders of the firm that the partnership business would not stand dissolved but shall continue to be carried on by the surviving partners with survivors or heirs or executors or administrators of the deceased partner as th....

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....ule bearing upon the subject is Rule 6, as amended, of the Income-tax Rules, 1922. The rule reads:-                    "Any firm to whom a certificate of registration has been granted under Rule 4 may apply to the Income-tax Officer to have the certificate of registration renewed for a subsequent year. Such application shall be signed personally by all the partners (not being minors) of the firm, or where the application is made after dissolution of the firm, by all persons (not being minors) who were partners in the firm immediately before dissolution and by the legal representative of any such person who is deceased, and accompanied by a certifica....