Judgment

HEGDE, J.: - These are connected appeals. A common question of law arises in these appeals. That question is :

"Whether on the facts and in the circumstances of the case, the assessee firm is entitled to registration under S. 26A of the Act."

2. Application under S. 26A of the Indian Income-tax Act, 1922 (to be hereinafter referred to as the Act) relating to assessment years 1956-57 to 1961-1962, relevant accounting years being calendar years l955, 1956, 1957, 1958, 1959 and 1960 were made by the appellant to the Income-tax Officer. The Income-tax Officer accepted the application relating to the assessment year 1956-57 and granted the registration asked for, by his order dated 30-6-1960. At the same time he granted renewals of the registration in respect of other assessment years. But the Commissioner of Income-tax in exercise of his powers under Section 33-B of the Act called for and examined the papers of the case and after hearing the assessee set aside the orders made by the Income-tax Officer. The assessee took up {he matter in appeal to the Income-tax Appellate Tribunal. The Tribunal rejected its appeal. Thereafter the question of law set out earlier was referred to th