1987 (9) TMI 25

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....This is an application under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act "). The material facts giving rise to this application, briefly, are as follows : The assessee is a firm and the assessment year in question is 1977-78, for which the accounting year ended on Diwali, 1976. The assessee-firm consisted of three partners, namely, Shri Ramsahai, Shri Nath....

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....erefore, the assessee should have applied for fresh registration in Form No. 11A. The Income-tax Officer, therefore, refused registration and made a single assessment for both the periods treating the assessee as an unregistered firm. On appeal, the order passed by the Income-tax Officer was affirmed. The appeal preferred by the assessee before the Tribunal was dismissed and the assessee sought re....