1. The following question of law has been referred by the Income-tax Appellate Tribunal, Chandigarh Bench, for our opinion:

" Whether, on the facts and in the circumstances of the case, and particularly in view of the fact that the deed of corrigendum had been executed before the Income-tax Officer passed the impugned orders, the assesseee was entitled to registration for the assessment year 1964-65 and continuation thereof for the assessment years 1965-66 and 1966-67 ?"

Messrs. Ram Saran Inder Singh, Khanna, a partnership firm, was registered with the income-tax department up to the assessment year 1963-64. It had the following partners : 1. Shri Ram Saran.

2. Shri Inder Singh.

3. Shri Bali Ram.

4. Shri Behari Lal.

The shares of the partners in profit and loss were equal. During the account year relevant to the assessment year 1964-65, there was a change in the constitution of the firm. Shri Bali Ram retired. His place was taken by Hans Raj, son of Mehnga Ram with effect from 13th September, 1963. A fresh deed of partnership was executed on 18th September, 1963. The shares of the partners in profit and loss were equal. However, in the account books for the period commencin