MRS. T. MEENAKUMARI J.

This writ petition is filed by one of the partners of the petitioner firm. It is alleged that the firm is carrying on business in mercerising and is liable to be assessed to income-tax under the Income-tax Act, 1961. It is also stated that from the year 1971-72 onwards, the petitioner-firm was assessed to income-tax as a registered firm by the assessing authority. The petitioner-firm filed the return of income for the assessment year 1987-88. It is also averred that the petitioner-firm also filed Form No. 12 prescribed as per the Income-tax Rules, 1962, for continuation of the registration of the firm for the assessment year on July 29, 1987. By assessment order under section 143(1) of the Act, dated November 20, 1987, the second respondent, accepting the return which included the claim of status of the assessee as a registered firm, without granting any opportunity to the petitioner, passed the assessment order, assessing the petitioner as an unregistered firm on the ground that the declaration in Form No. 12 was made by the partners of the petitioner-firm on February 20, 1987, before the end of the previous year, i.e., March 31, 1987, and was not