1996 (1) TMI 120

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....ion of sub-partnership firms made under section 27 of the Agricultural Income-tax Act, 1950, read with rule 4(2) and rule 7 of the Agricultural Income-tax Rules, 1951 ? " The assessees are partners of Subramaniam Rubber Estates, Punalur. All these eight assessees had formed separate sub-partnership firms with certain other individuals. For the assessment year 1980-81, they had applied for registration under section 27 of the Agricultural Income-tax Act. The Agricultural Income-tax Officer, Pathanamthitta, rejected the applications for registration of sub-partnership firms and assessed the partners of Subramaniam Rubber Estates on their respective individual share of agricultural income received from the said firm as per eight separate or....

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....tion of the appellants that separate orders are mandatory on the applications for registration, has some force. But the Appellate Tribunal found that the assessing authority has not properly disposed of the applications for registration made under section 27 of the Act and for that purpose, the matter must go back to the assessing authority for a proper disposal of the applications. It is also observed by the Tribunal that from a reading of the assessment orders, it is not clear why the assessing authority has deviated from the earlier position during the year under dispute. Accordingly, the Tribunal has remitted the files relating to registration of sub-partnership firms to the assessing authority for a proper disposal of the same. It was ....

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....s a firm in existence constituted as shown in the instrument of partnership, grant to the assessee a certificate signed and dated by him in the following form : --- .... If the Agricultural Income-tax Officer is not so satisfied, he shall pass an order in writing, refusing to renew the registration of the firm." It is not disputed that against the order rejecting the applications for registration, separate appeals are provided under the Act. On a consideration of the provisions of rule 4(2) and rule 7 of the Rules and also the provision for appeal, we also feel that separate orders are contemplated under the Act and the Rules in the matter of grant or refusal of registration. Needless to say that it is also convenient for the maintena....