SATISH CHANDRA C. J.

1. DOUBTING the correctness of the law laid down in earlier decisions of this court in Ganesh lals, 1972 84 ITR 233, a Division Bench of this court has referred the following question of law to a Full Bench :

"Where a minor admitted to the benefits of a partnership, attains majority and elects to be a partner of the firm, is there a change in the constitution of firm as contemplated by cl. (i) of the prov. to subs-s. (7) of s. 184 of the I.T. Act, 1961 ?"

Chap. XVI of the I.T. Act lays down special provisions applicable to the firms. Head "A is entitled Assessment of firms. It consists of s. 182 (assessment of unregistered firms). Head "B" is entitled Registration of firms. It consists of ss. 184 to 186. Under s. 184(1) an application for registration is to be made if the constitution of partnership is evidenced by an instrument and the individual shares of the partners are specified in that instrument. The application for the registration is to be signed by all the partners (not being minors) personally. It has to be made before the end of the previous year for the assessment year in respect of which registration is sought. The application is to be acco