K C TRUNK AND BUCKET FACTORY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE following two questions have been referred to us for our opinion by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati:

(2.) FOR the assessment year 1965-66, the assessee filed a return on January 20, 1967, along with a declaration under Section 184(7) of the Income-tax Act, 1961 (hereinafter called "the Act"). The declaration made in para. (11) was in the following terms :

(3.) A registered firm is assessed under Section 182 of the Act and an unregistered firm is assessed under Section 183 of the Act.