S. N. Phukan, J.— On the prayer of the Revenue, the following question has been referred under section 256 (1) of the Income Tax Act, 1961 for opinion of this Court. "Whether on the facts and in the circumstances of the case, and having regard to the provisions of section 187 (2) of the Income Tax Act, 1961, the Tribunal was justified in confirming the order of the Appellate Assi­stant Commissioner of Income Tax holding that registration could be granted for a part of the accounting year, viz. upto 4. 4. 79 when one of the partners of the firm died." 2. Briefly stated, the facts are as follows : The present reference relates to assessment year 1979-80. The assessee was a partnership firm and the said firm was formed in the year 1965-66 by executing a deed of partnership on 30. 9. 66. The firm was duly registered under the Income Tax Act. One of the partners died on 4. 4. 79. Hence the present question. Though it is not relevant for present reference, we may mention that the assessee submitted an application in Form No. 11A on 22. 5. 79 before the Income Tax Officer for registration together with deed of partnership executed on 9. 5. 79 for the reconstitutions of the firm as the surviving partners agreed to do so. As the application for registration was filed after the expiry of the period of limitation the delay was condoned by the ITO on the prayer of the reconstituted firm. 3. We have heard Mr. Talukdar, learned counsel for the revenue and Mr. J. P. Bhattacharjee, learned senior counsel for the assessee. 4. Mr. Bhattacharjee has urged that this question is covered by the decision of the Apex Court in Wazid Ali Abid AH vs. Commissioner of Income Tax, Lucknnw 169 ITR 761 : AIR 1985 SC 757. 5 In that case the appellant firm with 17 members had been granted registration under the Income Tax Act, 1961 for the assessment year 1964-65. One of the partners died on June 4, 1964. The Apex Court held that registration of a firm under the Act on the date of deceased partner does not become invalid and the firm is entitled to the benefit of registration upto the date of death of the deceased partner. 6. One of the partners died on June 4, 1964. The Apex Court held that registration of a firm under the Act on the date of deceased partner does not become invalid and the firm is entitled to the benefit of registration upto the date of death of the deceased partner. 6. We quote below some of the relevant portion of the judgment of the Apex Court to which our attention has been drawn. It has been held by their Lordships that normally where registration is granted for any firm for any assessment year, it should have effect for every subsequent assessment year unless there is any change in the constitution of the firm or the sharers of the partners, and if there is a change in the constitution of the firm, then in such a case, the registration will not be continued for subsequent years but will have to be applied for afresh. It was also held that it is settled law that dissolution does not take place by death if there is a contract to the contrary. In that case the Tribunal held that the assessee was entitled to the benefit of registration upto 4. 6. 64 i.e. the date on which one of the partners died. This view as accepted by the Apex Court. 7. Situated thus, we are of the opinion that the Tribunal was justified in holding that the registration could be granted for a part of the accounting year and on the death of one of the partners, the firm is entitled to get the bsnefit of registration upto the date of the death of the said partner. In the result, the reference is answered in affirmative, that is, in favour of the asses see and against the revenue.