9911796707
TMI Blog1987 (2) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... " the Act "), and referred the following questions for the opinion of this court: " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the order passed by the Income-tax Officer was in fact an order under section 185 and not an order under section 184(7) ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the expert opinion dated March 29, 1975, of the Government Examiner of Questioned Documents and the subsequent admission of Sri S. K. Guha. The Income-tax Officer accordingly issued a show cause letter dated January 17, 1976, asking the assessee as to why the continuation of the benefits of registration should not be refused on that ground. There was no reply from the assessee. The Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision in the case of New Orissa Traders v. CIT [1977] 107 ITR 553 (Orissa), held that the Income-tax Officer rejected the assessee's declaration on the ground that it was formally defective and so the order passed by him was one under section 185(3) which is appealable under section 246(j). The Tribunal, therefore, set aside the order of the Appellate Assistant Commissioner and restored the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time. Such an order obviously being not an appealable order under section 246(j), it was held that no appeal lay against that order. In the present case, the order of rejection of the application of the assessee was not one under section 184(4), but, as rightly held by the Tribunal, was one under section 184(7) and this would amount to an order rejecting an application under section 185. If the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be an order under section 185(3), an order specifically appealable under clause (j) of section 246 as already indicated above. The Tribunal, therefore, has taken a correct view of the law and the answer to the questions referred must be given in the affirmative and in favour of the assessee. In the circumstances, I would, however, make no order as to costs. R. C. PATNAIK J.-I agree. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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