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Section 184 of the Income-tax Act, 1961 - Firm - Position prior to 1-4-1993 - Whether unless partnership firm had carried on business in accordance with terms of an instrument of partnership which was operative during accounting year, it could not claim benefit of registration as it could not be registered in respect of following assessment year - Held, yes - Commissioner had set aside registration dated 7-9-1977 for assessment year 1976-77 on ground that there was no evidence as to when firm came into existence prior to assessment year 1975-76 and further, return filed on behalf of firm stood superseded by return filed by 'JP' in individual capacity - Whether Tribunal was, justified in giving weight to supplementary deed, dated 1-2-1977 and treating application for registration as contemporaneous evidence - Held, no CASES REFERRED TO R.C. Mitter & Sons v. CIT [1959] 36 ITR 194 (SC) [Para 2]. Dhananjay Awasthi for the Applicant. ORDER 1. This is reference under section 256(1) of the Income-tax Act, 1961 wherein following questions have been referred for our opinion : "1. Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in weight to the supplementary deed dated 1st February 1977? 2. Whether the Income-tax Appellate Tribunal was justified in treating the application for registration in Form No. 11 as contemporaneous evidence?" 2. None appears on behalf of the assessee. Heard Shri…

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