Law:

Section:

Section 184(7) of the Income-tax Act, 1961 - Firm - Registration - Continuation of - Assessee-firm constituted on 1-4-1965, was evidenced by a deed of partnership drawn up on 5-4-1965 - It filed an application for registration on 5-4-1965 on which no order was passed by ITO - Thereafter for first accounting year ended on 31-3-1966, corres--ponding to assessment year 1966-67, assessee filed a return on 1-4-1972 on which ITO took no action holding that it was filed beyond four years of limitation - Assesses also filed returns for assessment years 1966-67 to 1969-70 on 1-4-1972, along with application for continuation of registration under section 184(7) - ITO rejected same by a composite order - On appeal, AAC regarded application for registration as within time and held that same could not be disposed of without considering merits of application - AAC, accordingly, directed ITO to dispose of application under section 184(7) after considering claim for registration for assessment year 1966-67 - Whether AAC was right in giving aforesaid direction to ITO - Held, yes Section 246(c) [now section 246(1)(c)] of the Income-tax Act, 1961 - Appellate Assistant Commissioner/Commissioner (Appeals) - Appealable order - Whether in view of facts mentioned under aforesaid head 'Firm - Registration - Continuation of, it was to be held that appeal against order passed under section 184(7) was rightly entertained by AAC as assessment order passed by ITO was a composite order - Held, yes Facts The assessee had claimed status of a firm, evidenced by a partnership deed dated 1-4-1965 drawn up on 5-4-1965. For the first accounting year ended on 31-3-1966, corresponding to the assessment year 1966-67, the assessee filed an application for registration of the firm on 5-4-1965. The ITO passed no order on this application. The assessee, thereafter, filed a return for the assessment year 1966-67 on 1-4-1972. The ITO took no action on the aforesaid return because it had been filed beyond the period of 4 years from the end of the assessment year 1966-67. The assessee also filed return for the assessment years 1967-68 to 1969-70 on 1-4-1972. The aforesaid returns were accompanied by the…

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