Law:

Section:

Section 184, read with section 256 of the Income-tax act, 1961 - Firm - Position prior to 1-4-1993 - Assessment year 1968-69 - In partnership deed of assessee firm there was no provision for continuance of firm notwithstanding death or retirement of any of partners - One of partners of assessee firm died during relevant accounting year and firm was reconstituted by taking wife of deceased partner as a partner - Assessee filed a declaration in Form No. 12 under section 184(7) - ITO granted renewal of registration which was set aside by Commissioner in exercise of his revisional power - On appeal, Tribunal observed that if order of ITO was bad and Commissioner vacated it, matter should have gone back to ITO for examining whether an opportunity should have been given to assessee for rectifying mistakes by filing fresh application in form No 11-A - Accordingly, Tribunal directed ITO to take up application for registration and offer an opportunity to assessee to rectify defect - Whether any question of law arose out of order passed by Tribunal - Held, no FACTS On 23-1-1968, one of the partners of the assessee firm died, and upon his death his widow was admitted as a partner and a fresh partnership deed was made on 30-3-1968. for the assessment year 1968-69, the assessee filed a declaration in Form No. 12 under section 184(7) which was singned by the nine old partners, and the widow. The ITO granted renewal of registration while making the assessment. The Commissioner initiated a suo motu revision under section 263 and holding that the grant of renewal was prejudicial to the interests of the revenue vacated the grant of renewal of registration and directed consequential actions to be taken. On appeal, the Tribunal held that when the Commissioner restored the matter to the stage of consideration of that application by setting aside the order of the ITO an opportunity to rectify the defect by making a fresh application was due to the assessee and registration should not have been revoked without preserving that right of the assessee to file a fresh application in Form No. 11-A. The Tribunal, therefore, directed that the order of the ITO granting continuation of…

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