JUDGMENT

S.C. Agrawal, J.-These appeals by certificate granted under Section 261 of the Income Tax Act, 1961 (hereinafter referred to as the Act ) are directed against the judgment of the Allahabad High Court dated November 5, 1980 in Income Tax Reference No. 301 of 1977 relating to the assessment years 1972-73 and 1973-74. In the said Reference Case the following two questions were referred for opinion of the High Court by the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal ) :

1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that since, strictly speaking, there are no orders passed under Section 184(7) as such, the benefit of continuance of registration being granted year after year automatically on the fulfilment of certain conditions laid down in the said section, the Commissioner of Income Tax had no jurisdiction under Section 263, Income Tax Act to cancel the same.

2. Whether on the facts and in the circumstances of the case, the Tribunal was correct in holding that the renewal of registration could not be cancelled by the Commissioner of Income Tax invoking the provisio