TaxTMI 
TaxTMI 
1971 (12) TMI 11
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct, 1961, made at the instance of the assessee, the following question of law has been referred by the Income-tax Appellate Tribunal, Bangalore Bench, for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the assessee is entitled to the benefits of registration envisaged in section 184(7) for the assessment year 1966-67 ? " The assessee is a firm consisti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t on the assessee in the status of an unregistered firm on the ground that the assessee had not filed the return of income for the relevant assessment year and therefore, the registration granted has ceased to be operative. The Appellate Assistant Commissioner, on appeal preferred by the assessee directed that the assessment should be made in the status of a registered firm. That order of the Appe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ubsequent year if the firm does not furnish its return of income or the declaration as required by the proviso to sub-section (7) of section 184 of the Income-tax Act, 1961. That decision is sought to be distinguished by Sri H. L. Narasimha Sastry, the learned counsel for the assessee. He urged that in Madivalappa's case the assessee had not only failed to file his return but also failed to file a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e in the constitution of the firm or the shares of the partners as evidenced by the instrument of partnership on the basis of which the registration is granted. In our judgment, this contention is clearly untenable having regard to the clear language of clause (ii) of the proviso to sub-section (7) of section 184 of the Act. If the intention of the legislature was that the benefit of the registra....