Ajit K. Sengupta, J. - (1.)In this reference under Section 256(1) of the Income-tax Act, 1961, the following question of law has been referred to this court :
"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the order of the Appellate Assistant Commissioner directing the Income-tax Officer to grant registration to the firm in an appeal, against the status of the assessee ?"

(2.)The facts briefly stated are as follows : In the proceeding for assessment to tax, the assessee claimed continuation of registration on the basis of declaration filed in Form No. 12 under Section 184(7) of the Act. The Income-tax Officer without assigning any reason as to why the status of the assessee should be taken as association of persons, completed the assessment in the status of an association of persons. When the assessee went up in appeal before the Appellate Assistant Commissioner, he directed the Income-tax Officer to allow registration to the firm.
(3.)The Revenue, in appeal before the Tribunal, contended that the case should have been sent back to the Income-tax Officer for considering the matter relating to registration. It was contended on behalf of the assessee that the failure on the part of the Income-tax Officer to pass an order under Section 185 should not prejudice the assessee. After considering the relevant provisions of the Act, the Tribunal directed the Income-tax Officer to grant continuation of registration to the assessee and upheld the view taken by the Appellate Assistant Commissioner.