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TMI Blog1982 (3) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the ITO's refusal to grant the benefit of registration u/s. 184(7) and consequently in confirming the AAC's order ? " The material facts giving rise to this reference, briefly are as follows The assessee filed a return of income for the assessment years 1973-74 and 1974-75. Registration was granted to the assessee for the year 1972-73, but the ITO refused the claim of the assessee for a continuation of the registration for the years 1973-74 and 1974-75 on the ground that, there was a delay in filing the declaration in Form No. 12. Aggrieved by that order, the assessee preferred an appeal before the AAC. The AAC held that there was a reasonable cause for the delay and that in view of the fact that registration had been grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Section 185(1) then provides that on receipt of an application for the registration of a firm, the ITO shall inquire into the genuineness of the firm and its constitution as specified in the instrument of partnership. It further provides that, (a) if the ITO is satisfied that there is or there was during the previous year in existence a genuine firm with the constitution so specified, he shall pass an order in writing registering the firm, and (b) if he is not so satisfied, he shall pass an order in writing refusing to register the firm. Section 246 gives a list of appealable orders and one of the orders appealable is an order under cl. (b) of s. 185(1), i. e., an order in writing refusing to register the firm. The Madras High Court in Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary that there should be uniformity as far as possible amongst the different High Courts. For these reasons, we fall in line with the majority High Courts and we hold that the orders dismissing the assessee's applications for registration were appealable."
We respectfully agree with the aforesaid observations. In our opinion, therefore, on the facts and in the circumstances of the case, the Tribunal was right in holding that the appeal filed by the assessee before the AAC was competent.
Our answer to the question referred to this court for its opinion is, therefore, in the affirmative and against the Revenue. Under the circumstances of the case, parties shall bear their own costs of this reference. X X X X Extracts X X X X X X X X Extracts X X X X
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