1982 (3) TMI 11

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....red by G. P. SINGH C.J.-This is a reference made by the Income-tax Appellate Tribunal referring for our answer the following questions of law : " (1) Whether, in the facts and circumstances of the case, the application filed for fresh registration u/s. 184(8) due to change in the constitution of the firm in Form No. 11A under rule 22(4)(ii) on June 30, 1969, along with the return for the ass....

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....i 1967 to Diwali 1968. The assessee-firm was reconstituted on 3rd November, 1967. The application for registration was made on 30th June, 1969. The ITO refused to condone the delay in filing the application and dismissed it. The AAC dismissed the appeal on the ground that no appeal lay against the order under s. 184(4). The Tribunal in further appeal held that the assessee had to apply for fresh r....

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....t such an order is also an order by which the ITO refuses to register the firm and falls within s. 185(1)(b) and is, therefore, appealable. The view we have taken is shared by the Gujarat, and the Punjab & Haryana High Courts (see CIT v. Dineshchandra Industries [1971] 100 ITR 660 (Guj) and CIT v. Beri Chemical Industries [1980] 121 ITR 87 (P & H). This view has been commended in the Law and Pract....