JUDGMENT :

R.N. Misra, J. - The Cuttack Banch of the Income Tax Appellate Tribunal has stated this case at the instance of the revenue and the following question has been referred for opinion of this court :

"Whether, on the facts and in the circumstances of the case, a declaration filed beyond the time prescribed u/s 184(7)(ii) of the Income Tax Act, 1961, could be considered to be not in order within the meaning of Section 185(2) of the Act and, consequently, the order of the Income Tax Officer rejecting such a declaration amounts to an order passed u/s 185(3) of the Act ?"

2. The short facts relevant for the disposal of this reference are these : Assessee is a firm which had been granted registration earlier to the assessment year 1971-72. For the relevant assessment year, i.e., 1971-72, the assessee filed a declaration u/s 184(7) of the Act on October 15, 1971, though under the law the declaration was required to be filed along with a return which became duo on 30th of June, 1971. No extension for the filing of the return having been obtained from the ITO, the declaration was, admittedly, filed beyond time. The delay was not condoned and the ITO refused to continue the registratio