Chandrashekhar, J.

1. IN this petition under Article 226 of the Constitution, the petitioner has prayed for quashing the order of the INcome-tax Officer, B Ward, Moradabad, refusing to continue registration of the petitioner-firm for the assessment year 1971-72, and the order of the Commissioner of INcome-tax dismissing the petitioner's revision petition against the order of the INcome-tax Officer.

2. CERTAIN material facts which are not in dispute may be stated at the outset. The petitioner-firm had been granted registration for the assessment year 1961-62 under Section 26A of the Indian Income-tax Act, 1922. Thereafter, the registration of the firm was continued from year to year. For the assessment, year 1971-72, the petitioner filed its return of income on March 10, 1972. Along with the return it sent its declaration in Form No. 12 for continuation of the registration of the firm, under Sub-section (7) of Section 184 of the Income-tax Act, 1961 (hereinafter referred to as " the Act ")- The Income-tax Officer in the course of his assessment order dated December 30, 1972, refused to continue the registration of the firm on the ground that such declaration was belated havin