ADDITIONAL COMMISSIONER OF INCOME TAX Vs. CHEKKA AYYANNA

JUDGEMENT

(1.) THE following question has been referred by the Income-tax Appellate Tribunal for our consideration :

(2.) THE assessee filed an appeal before the Income-tax Appellate Tribunal which held that since the order of the Income-tax Officer tantamounts to refusal of registration an appeal to the Appellate Assistant Commissioner was maintainable. In other words, the Appellate Tribunal construed the order of the Income-tax Officer refusing "to allow continuation of registration to the assessee-firm" as amounting to refusal of registration of the firm. Hence, this reference.

(3.) IN order to appreciate the respective contentions advanced by the learned advocates, it is necessary to examine the relevant provisions of Sections 184 and 185 along with Section 246(j) of the Act. Section 184 deals with the filing of applications for registration of a firm. Section 184(1) of the Act provides for the filing of an application by a firm to get itself registered if the partnership is evidenced by a partnership deed and the individual shares of the partners are specified in that deed. Such an application may be filed either during the existence of the firm or after its dissolution.