Judgement

SUBBA RAO, J. : This appeal, on a certificate granted by the Madhya Pradesh High Court, raises the question whether an appeal lies under S. 30 (1) of the Indian Income-tax Act, 1922, hereinafter called the Act, to the Appellate Assistant Commissioner against the order of an Income-tax Officer cancelling an order granting registration of a firm under S. 26-A of the Act.

2. The fact material for the said question may be briefly stated. The appellant is a firm constituted under a deed of partnership dated July 16, 1948. The Income-tax Officer registered the said firm under S. 26-A of the Act for the year 1950-51. The registration was renewed for the years 1951-52 and 1952-53. On November 30, 1957, the Income-tax Officer renewed the registration for the assessment year 1953-54. On March 6, 1959, on ground that the firm was not a genuine one, the said officer cancelled the registration under R. 6-B of the Income-tax Rules. The appellant preferred an appeal against that order to the Appellate Assistant Commissioner, Indore. On July 15, 1959, the said Appellate Assistant Commissioner rejected the appeal or the reason that no appeal lay against the order of the Income-tax Officer c