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Issues:
1. Appealability of an application for registration refused on the ground of delay under section 184(4) of the Income-tax Act, 1961. 2. Jurisdiction of the Commissioner to entertain a revision application against the order of the Appellate Tribunal. 3. Consideration of delay in filing the revision application under the principle of section 14 of the Limitation Act, 1963. Analysis: 1. The petitioner, a partnership firm, applied for registration after the due date and the Income-tax Officer rejected it as time-barred. The Appellate Assistant Commissioner dismissed the appeal as not maintainable under section 184(4) of the Act. The Appellate Tribunal initially considered such orders as appealable but later followed a High Court decision stating otherwise. The Commissioner held that no revision lies against the Tribunal's order and refused to consider the delay in filing the revision. The court found that the petitioner acted on incorrect advice and in good faith, filing the appeal before the High Court's decision was reported. The court held that the Commissioner should entertain the revision application to assess the correctness of the assessing officer's order and the registration application's merits. 2. The court emphasized that the petitioner's filing of a revision against the Tribunal's order indicated reliance on erroneous advice. The court considered the circumstances surrounding the delay in filing the revision and the good faith approach to authorities having no jurisdiction. It was concluded that the delay should not be a sole reason for rejecting the revision application. The court directed the Commissioner to quash the order and hear the revision application, allowing the writ application without costs. The petitioner was instructed to appear before the Commissioner with a copy of the judgment for further proceedings. 3. The Chief Justice agreed with the judgment, emphasizing the importance of considering the peculiar circumstances of the case, the petitioner's good faith actions, and the need for the Commissioner to review the assessing officer's decision and the registration application's merits. The court's decision highlighted the need for a fair and just assessment of the situation, taking into account the petitioner's actions and the advice received.
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