Satish Chandra, C.J.

1. THE assessee is a partnership firm. For the assessment year 1965-66, it, on 3rd August, 1965, filed a return showing an income of Rs. 28,918. On 5th February, 1970, the ITO noticed that the said return was not accompanied by the declaration under Section 184(7) of the I.T. Act, 1961, and that there has been no change in the constitution of the firm or the shares of its partners. He issued a notice to the assessee calling upon it to show cause why the firm may not be assessed as an association of persons. In reply, the firm filed a fresh return showing the same amount as income, and with the said return it filed a declaration in Form No. 12 under Section 184(7) of the Act.

2. THE ITO refused renewal of registration on the ground that the firm had not been granted continuation of registration in the last two preceding years, and the declaration in Form No. 12 ought to have been filed along with the return. He assessed the firm in the status of an association of persons.

On appeal, the AAC held that the return which was filed on 6th March, 1970, was not a valid one. It could not be treated as a revised return, because it had not been filed due to discov