TaxTMI 
TaxTMI 
1992 (2) TMI 60
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.... assessee's side, the question of refusal of continuation of registration can only be considered under section 186(2) ?" The facts as indicated in the statement of case drawn up by the Tribunal are as follows : M/s. Builders Union (hereinafter referred to as " the assessee ") is a partnership firm which was granted registration in terms of section 185 of the Act for the assessment year 1963-64. Since the assessee complied with the requirements of section 184(7) for continuance of the grant, such registration was effective for the subsequent assessment years, i.e., 1964-65 to 1976-77. For the assessment years 1977-78 and 1978-79, it was held by the Income-tax Officer, Special Investigation Ward 'A', Bhubaneswar, that the registration s....
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....nd opportunity as prescribed is granted. On a perusal of records, the Commissioner of Income-tax (Appeals) found that no such notice had been issued. The views of the Commissioner of Income-tax (Appeals) were upheld by the Tribunal in appeals preferred by the Revenue. It came to hold that the order of the Commissioner of Income-tax (Appeals) was irreversible and did not warrant any interference. It specifically noticed that the orders were passed by the Income-tax Officer under section 185 and there was no scope for acceptance of the Revenue's stand that the mention of section 185 was a mistake. The Tribunal observed that even if it is accepted that the mention of section 185 in place of section 186 was a mistake, yet, in view of want of no....
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....t effect, in the prescribed form and verified in the prescribed manner, so, however, that where the Assessing Officer is satisfied that the firm was prevented by sufficient cause from furnishing the declaration within the time so allowed, he may allow the firm to furnish the declaration at any time before the assessment is made . . . " "185. Procedure on receipt of application. - (1) On receipt of an application for the registration of a firm, the 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 constitution so specified, he shall pass an order in....
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.... registration of the firm for the assessment year, after giving the firm not less than fourteen days' notice intimating his intention to cancel its registration and after giving it reasonable opportunity of being heard. " Section 184 of the Act deals with application for registration. In respect of the assessment year relating to which the assessee seeks registration for the first time, an application has to be made before the end of the previous year relevant to the assessment year in terms of sub-section (4) of section 184. The proviso to the said sub-section, however, permits entertainment of an application after the stipulated time, if the Assessing Officer is satisfied that the applicant was prevented by sufficient cause from making....
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...., the Assessing Officer may refuse to register the firm for the " assessment year ". Obviously, the assessment year referred to relates to the first assessment year for which the application for registration has been made. The provisions have no application to a case where the assessee seeks continuance of benefit of registration granted for the previous assessment year. In section 185, the Income-tax Officer has two powers to refuse registration. The said section deals with the procedure on receipt of an application for initial registration. The refusal may be made in terms of either section 185(1)(b) or 185(5) or both. The powers are distinct and independent, the scope is different and the conditions envisaged are also different. Under....