9911796707
TMI Blog1996 (8) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... status as "registered firm". Subsequently, the Commissioner of Agricultural Income-tax and Sales Tax in exercise of the powers under section 34 of the Act cancelled the original assessments assigning the status as "registered firm". Consequently, the Commissioner directed the assessing authority to modify the assessments assigning the status as "unregistered firm". Pursuant to the direction issued by the Commissioner revised assessment orders assigning the status as "unregistered firm" were passed. These revised assessment orders were challenged in first appeal before the Appellate Assistant Commissioner by the assessee. The Appellate Assistant Commissioner accepting the contentions urged by the assessee, directed the assessing authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only dispute at that stage was with regard to the status. The Commissioner has passed the order under section 34. Section 34 authorises the Commissioner to call for the record of any proceeding under the Act which has been taken by any authority subordinate to him and make such enquiry or cause such enquiry to be made on his own motion or on application of the assessee. An order under sub-section (1) shall not be passed without giving an opportunity of being heard to the person affected. Sub-section (2) says that any order passed under sub-section (1) shall be final subject to any reference that may be made to the High Court under section 60. It is admitted in this case that no reference as required by sub-section (2) has been made to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the assessing authority pursuant to a direction given by the Commissioner an appeal is not competent before the Appellate Assistant Commissioner. Section 31 deals with appeal against assessment. The said provision prescribes that any assessee objecting to the amount of income assessed or tax determined or loss computed under section 18 or denying his liability to be assessed under the Act or objecting to any order under any of the provisions of sections 19, 20, 21, 25, 29, and 41 made by the Agricultural Income-tax Officer or to the cancellation by him of the registration of a firm or to the refusal to register a firm may appeal to the Assistant Commissioner against the assessment or against such order. What the main part of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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