JUDGMENT

V. G. OAK C.J. - The following two questions have been referred to this court by the Income Tax Appellate Tribunal, Allahabad :

"1. Whether the assessment of the firm, after the share income had been taxed in the hands of the partner, was valid ?

2. Whether the assessment proceeding for the year 1956-57 could be valid initiated against the firm after its dissolution ?"

Messrs, Hari Om Company, Kanpur (a dissolved firm), is the assessee, 1956-57 is the assessment year. In the first instance, the Income Tax Officer assessed the partners of the firm individually. thereafter, he proceeded to assess the firm as such. The firm raised an objection that the assessment of the firm was not permissible in law after the assessment of the individual partners. Thus contention was overruled by the Income Tax Officer. The firm applied for registration. That claim was rejected. The Income Tax Officer proceeded to make the assessment on the footing that it was an unregistered firm. The firm challenged these decisions by the Income Tax Officer. On the question of registration of the firm succeeded before the Tribunal. The Tribunal permitted registration of the firm. On the question of assessment