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Issues:
1. Appealability of the order refusing continuation of registration to the Appellate Assistant Commissioner. 2. Legitimacy of challenging quantum and registration in a single appeal. Analysis: 1. The case involves a registered firm for the assessment year 1973-74, where the Income-tax Officer refused continuation of registration based on a faulty declaration filed by the assessee. The Tribunal referred two questions of law to the High Court, primarily questioning the appealability of the order refusing continuation of registration to the Appellate Assistant Commissioner. The Tribunal had granted relief in quantum and directed continuation of registration, which was challenged by the Revenue. The High Court relied on previous judgments to conclude that an appeal lies against such orders before the Appellate Assistant Commissioner and the Tribunal, affirming the same. 2. The second issue pertains to the legitimacy of challenging both the quantum and registration in a single appeal. The Income-tax Officer had determined the tax liability and status of the assessee simultaneously under sections 143(3) and 184(7) of the Income-tax Act. The High Court analyzed Section 246(c) of the Act, which allows an assessee to appeal against orders affecting their assessment or status. The court held that the Act does not require separate appeals for composite orders passed by the Income-tax Officer under different sections. The appeal filed against the common order was deemed maintainable, aligning with decisions of other High Courts on similar matters. In conclusion, the High Court answered both questions in favor of the assessee, affirming the appealability of the order refusing continuation of registration and the legitimacy of challenging quantum and registration in a single appeal. The judgment was sent to the Income-tax Appellate Tribunal, Patna Bench, as per statutory requirements.
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