1984 (2) TMI 55

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....nd Vijaykumar, were admitted to the benefits of the partnership. For the assessment years prior to 1961-62, the assessee-firm was allowed registration by the ITO concerned. For the relevant assessment year, the assessee-firm filed an application for renewal of registration. This application for renewal of registration was made under s. 26A of the Indian I.T. Act, 1922, and it was filed on June 21, 1961. It was signed by the three partners, Shankar Dattatray, Sambha Dattatray and Baburao Nagnath. It seems that during the relevant assessment year, Pramodkumar had become a major and had elected to become a partner of the assessee-firm. Hence, Pramodkumar was, on the date of the application, a partner of the assessee-firm. He had, however, n....

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....rder of the CIT. The Tribunal has referred to us the following question of law under s. 66(1) of the Indian I. T. Act, 1922: " Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to obtain renewal of registration under section 26A of the Indian Income-tax Act, 1922, for the assessment year 1961-62 ? " Under s. 26A of the Indian I.T. Act, 1922, an application for registration of a partnership firm under the said Act is required to be made by such person or persons and at such times and containing such particulars as may be prescribed. Rules have been framed under the provisions of the Indian I.T. Act, 1922, in this connection. Rule 2 requires, inter alia, that an application for registration or....

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....whom it is imposed by law, Officers should- (a) draw their attention to any refunds or reliefs to which they appear to be clearly entitled but which they have omitted to claim for some reason or other; (b) freely advise them when approached by them as to their rights and liabilities and as to the procedure to be adopted for claiming refunds and reliefs. 4. ...The following examples (which are by no means exhaustive) indicate the attitude which Officers should adopt: ...... (d) Section 26A-The benefit to be obtained by registration should be explained in, appropriate cases. Where an application for registration presented by a firm is found defective, the Officer should point out the defect to it and give it an opportunity to pres....