DHANPAT PITAMBERLAL PATNI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference made by the Income-tax Appellate Tribunal referring for our answer the following questions of law :

(2.) THE reference relates to the assessment year 1968-69. THE relevant account year was from Diwali 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 Section 184(4). THE Tribunal in further appeal held that the assessee had to apply for fresh registration under Section 184(4) read with Section 184(8). THE Tribunal also held that no appeal lay against the refusal of the ITO to register the firm on the ground of limitation.

(3.) THERE will be no order as to costs of this reference.