S.K.JHA, J.

1. In this reference under sec. 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the ITAT, Patna Bench, has submitted a statement of the case and referred the following question of law for the opinion of this court:

"Whether, in the facts and circumstances of the case, the order of Tribunal allowing registration of the firm is legal and proper?"

2. The assessee was a registered firm. For the assessment year 1962-63, it filed a return of its income on the 11th of February, 1963, but before the assessment was made, it submitted a declaration under sec. 184(7) of the Act on the 27th of November, 1966, for the continuation of the registration for the previous year. The Income-tax Officer assessed the assessee as an unregistered firm on the ground that the declaration under sec. 184(7) was filed late and not along with the return. Therefore, the final assessment of the assessee was made by the assessing officer by treating it as an unregistered firm and not allowing renewal to it on the belated submission of the declaration in due form. The assessee preferred an appeal before the Appellate Assistant Commissioner who refused to interfere hold