1984 (8) TMI 64

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....nal, Patna Bench " A ", under s. 256(1) of the I.T. Act, 1961 (hereinafter to be referred to as " the Act "). The following question of law has been framed by the Tribunal for the opinion of this court : " Whether, on the facts and in the circumstances of this case, the Income-tax Appellate Tribunal were correct in allowing the claim of continuation of registration of the firm for the period up....

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....lea of the assessee and refused to continue the registration under s. 184(7) of the Act. The order of the ITO has been marked as annexure A to the statement of the case. The assessee went up in appeal before the AAC. He agreed with the view taken by the ITO. The order of the AAC has been marked annexure B to the statement of the case. On further appeal by the assessee to the Tribunal, the Tr....

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....ed by the instrument of partnership on the basis of which registration was granted, (ii) the firm furnishes along with its return of income for the assessment year concerned, a declaration to that effect in the prescribed form. It was further held that s. 187(2) provides that, for the purpose of S.. 187, there will be deemed to be a change in the constitution of the firm if one or more of the part....