An appeal lies against an order passed under Sec.184(7) of the Income-tax Act, 1961, refusing to continue the registration of a firm.

1. In this reference under Sec.256(1) of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), we are concerned with the assessment year 1972-73. The assessee is a partnership firm. It has been registered in terms of Sec.185 of the Act. In regard to the assessment year 1972-73, it was required to submit its return of income as well as declaration in terms of Sec.184(7) by June 30, 1972. The declaration and the return of income were filed on September 21, 1973. Notice for the assessment proceeding was issued to the assessee. In the course of the assessment proceeding, the Income-tax Officer refused continuation of registration to the firm. He, therefore, treated it as an unregistered firm and passed assessment order accordingly.

2. The assessee being aggrieved by the order of the Income-tax Officer refusing continuation of the status of a registered firm as also against the quantum of assessment filed an appeal before the Appellate Assistant Commissioner. The latter held that the (renewal of) registration had been wrongly refused to the assessee. He, therefore, set aside that part of the order of the Income-tax Officer by which the status of the assessee had been taken as that of an unregistered firm. The Department being aggrieved by the order of the Appellate Assistant Commissioner moved the Appellate Tribunal but without any success. Hence, the present reference before us at the instance of the Department.

3. The question referred to us for our opinion is mentioned below :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that an appeal is maintainable before the Appellate Assistant Commissioner against the order of the Income-tax Officer under Sec.184(7) of the Income-tax Act, 1961 ?"

4. The question, thus, is whether the assessees appeal was maintainable before the Appellate Assistant Commissioner. Learned standing counsel submitted that the only provision for appeal in regard to the registration of a firm is to be found in Sec.246(j) of the Act and that since Clause (j) provides for an appeal only against orders passed under Sec.185(2), (3) or (5), the appeal in question being one against the orders passed under Sec.184(7) was not maintainable. The precise question referred to us had fallen for consideration before a Division Bench of this court in Madhur Jalpan V/s. CIT [1983] 143 ITR 351 (Pat). In that decision, upon a very careful elucidation of the subject, Jha J. observed that although Sec.246(j) of the Act was not relevant for considering whether orders passed under Sec.184(7)(ii) were appealable or not, an appeal did lie in terms of Sec.246(c) of the Income-tax Act. His Lordship laid down {at p. 360) that Sec.246(c) provides for an appeal where the assessee is aggrieved by an order in regard to the status under which he is assessed.

5. The expression "status" encompasses undoubtedly situations where the assessee is an individual, Hindu undivided family and other categories. Some of the categories are those mentioned in Sec.2(31) of the Act. Therein a person has been said to include (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons or a body of individuals, whether incorporated or not, (vi) a local authority, and (vii) every artificial juridical person, not falling within any of the preceding sub-clauses. Sub-clause (7) thus indicates that the categories are not exhaustive but rather only inclusive. It was thus evident as held by Jha J. that in determining the status, it was open to the taxing authorities to elaborate whether the status was of a registered firm or an unregistered firm. Jha J. also took note of the Explanation to Sec.143 of the Income-tax Act, 1961, which provided that " status " means where the assesseee was a firm, its classification as a registered firm or an unregistered firm. The conjoint effect of the provisions contained in Sec.246(c) in regard to the status of the