1975 (12) TMI 49

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..... 61 (hereinafter referred to as " the Act ") the following question has been referred for the opinion of the court : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that in an appeal under section 246(c) of the Income-tax Act, 1961, the issue regarding the registration of the firm cannot be raised by agitating the question of status taken .....

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..... ) of the Act and required the assessee to file a return for the twelve months of the accounting period covering the accounting period April 1, 1967, to March 31, 1968. On January 25, 1971, two returns of income were submitted, one for the period between October 1, 1967, to March 31, 1968, and the other for the entire financial year ending with March 31, 1968. An application in Form No. 11 signed b .....

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..... gitated the question which has now been referred to us. Section 246 provides at length what orders are appealable to the Appellate Assistant Commissioner. Law is settled that an appeal is a creature of the statute and where there is no provision for an appeal, every original order of competent jurisdiction must be taken to be a final order. Clauses (c), (j) and (k) of section 246 may now be ext .....

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..... " Undoubtedly, there is a statutory provision separately made regarding registration of the firm and clauses (j) and (k) make provisions for appeal in regard to status arising out of a claim of registration of the firm. The Explanation occurring below section 246 runs thus : " 'Status' means the category under which the assessee is assessed as 'individual', 'Hindu undivided family' and so on .....

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..... t the dispute arising out of disallowance of the status of a registered firm. The Tribunal, in our view, came to the correct conclusion. Our answer must, therefore, be against the assessee, that is : On the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that in the appeal under section 246(c) of the Income-tax Act of 1961, the issue regarding registra .....

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