IMPORTANT POINT
Order of Income Tax Officer refusing to continue registration is appealable u/s 184(7) of Income Tax Act

ORDER

This appeal is liable to be dismissed in view of this Court s decision in Commissioner of Income Tax v. Ashoka Engineering Company1,. The question which was referred to the High Court under Section 256(1) of the Income Tax Act runs thus :

"Whether on the facts and in the circumstances of the case, the appeal filed by the assessee before the Appellate Assistant Commissioner against refusal to continue registration under Section 184(7) is maintainable ?"

2. In this case, Form No. 12, seeking renewal of registration was not filed along with the return but at a later point of time. The Income Tax Officer refused to condone the delay in filing the said form, against which order the assessee preferred an appeal to the Appellate Assistant Commissioner. The question arose whether the said appeal is maintainable. The Tribunal held that it was maintainable which opinion has been affirmed by the High Court. This Court has held in the aforesaid decision that such an order is appealable.

The appeal accordingly fails and is dismissed. No costs.

Appeal dismissed.

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Parallel Citations of other Journals :

Commissioner of Income Tax, A.P. v. M/s. Satyanarayana Saw Mills, 1996(2) Supreme 764

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