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TMI Blog1986 (5) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner while hearing an appeal against the quantum of assessment ? These references under section 256(1) of the Income-tax Act relate to the assessment years 1972-73 and 1973-74. The question referred for our opinion is as follows : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the Appellate Assistant Commissioner was compe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ude the status taken as unregistered firm. In the case of Manuram Babulal [1986] 158 ITR 5 (Pat), the question referred to us was whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that an appeal is maintainable before the Appellate Assistant Commissioner against the order of the Income-tax Officer under section 184(7) of the Income-tax Act, 1961 ?" It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant provisions, that the term "status" used in section 246(c) for the purpose of appeal, will include not only the illustrative example given by way of explanation to that section but shall also govern with effect from April 1, 1971, all categories of firms, registered or unregistered. It was also held that an appeal against the determination whether the continuation of the status of a register ..... X X X X Extracts X X X X X X X X Extracts X X X X
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