JAN DAOOD AND CO Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) IN this petition under Article 226 of the Constitution, the petitioner has prayed for quashing the order of the INcome-tax Officer, B Ward, Moradabad, refusing to continue registration of the petitioner-firm for the assessment year 1971-72, and the order of the Commissioner of INcome-tax dismissing the petitioner's revision petition against the order of the INcome-tax Officer.

(2.) CERTAIN material facts which are not in dispute may be stated at the outset. The petitioner-firm had been granted registration for the assessment year 1961-62 under Section 26A of the Indian Income-tax Act, 1922. Thereafter, the registration of the firm was continued from year to year. For the assessment, year 1971-72, the petitioner filed its return of income on March 10, 1972. Along with the return it sent its declaration in Form No. 12 for continuation of the registration of the firm, under Sub-section (7) of Section 184 of the Income-tax Act, 1961 (hereinafter referred to as " the Act ")- The Income-tax Officer in the course of his assessment order dated December 30, 1972, refused to continue the registration of the firm on the ground that such declaration was belated having been filed beyond the time allowed by Clause (ii) of the proviso to that sub-section. Against the aforesaid order of the Income-tax Officer, the petioner filed an appeal to the Appellate Assistant Commissioner, Moradabad, who dismissed it as not being maintainable. Then, against the aforesaid order of the Income-tax Officer the petitioner filed a revision petition to the Commissioner of Income-tax, who, by his order dated March 13, 1975, declined to interfere with the order of the Income-tax Officer and rejected the revision petition.

(3.) AT the hearing of this petition, the learned senior standing counsel for the income-tax department stated that the person who was the Income-tax Officer, B Ward, Moradabad, on August 16, 1971, has since died.