V.G. Oak, C.J. - (1.) THE short point that arises for consideration in this petition under Article 226 of the Constitution is whether change of name amounts to a change in the constitution of a firm. THE point arises thus : Two persons, Parasrara and Ishwar Lal, entered into partnership. THE deed of partnership is dated April 30, 1963. THEir shares were 60% and 40% respectively. It was agreed that the business of the firm should be carried under the name and style of Messrs. White ways General Stores as its head office, and Messrs. Anarkali as its branch office. THE firm applied for registration for the assessment year 1964-65. Registration was granted. It was renewed for the assessment year 1965-66.
(2.) ON April 1, 1965, the two partners executed an agreement in order to change the name of the firm. The name of the firm at the head office was changed from "Messrs. Whiteways General Stores" to "Messrs. Delight Stores" and the name "Messrs. Anarkali" at the branch office was changed to "Royal Hosiery." At the time of assessment for the years 1966-67 and 1967-68, the firm applied for renewal of registration. The Income-tax Officer, Lucknow, passed three orders on July 27, 1968. By one order, he declined to renew registration on the ground that the name of the firm has been changed. Two assessment orders were passed for the two assessment years on the footing that it was an unregistered firm. Two appeals were filed by the firm against the orders dated July 27, 1968. Both the appeals were dismissed by the Appellate Assistant Commissioner, Lucknow. The firm, Messrs. Delight Stores, filed four revisions against various orders. Two revisions were directed against the orders of the Income-tax Officer, while two revisions were directed against the two orders of the Appellate Assistant Commissioner. AH the four connected revisions were dismissed by the Commissioner of Income-tax, Lucknow, on November 26, 1969. In this writ petition, Messrs. Delight Stores, Lucknow, have challenged all these orders passed by respondents Nos. 1, 2 and 3.
(3.) IT is common ground that Parasram and Ishwar Lal have continued as partners of the firm in spite of the agreement dated April 1, 1965, and their shares have remained unaltered. The only change is alteration of the name of the firm. Section 184 of the Income-tax Act, 1961, provides for registration of firms. An application for fresh registration may be made under Sub-section (1) of Section 184. Sub-section (7) of Section 184 states ; "Where registration is granted to any firm for any assessment year, it shall have effect for every subsequent assessment year: Provided that- (i) there is no change in the constitution of the firm or the shares of the partners . . . . " ;