C.S.P. Singh, J.

1. THE Income-tax Appellate Tribunal, Delhi Bench ' C ', has referred the following four questions for opinion of this court :

"1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in entertaining the appeal against an order of refusal to the registration of the firm on the basis of an order made in the assessment order itself though no separate order as such was made separately ?

2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing the Income-tax Officer to take cognizance of the declaration for renewal of registration filed in Form No. 12 along with the return on March 27, 1973, a date falling after the completion of the assessment order (March 16, 1973) but prior to the service of the notice of demand on March 30, 1973, after considering the question on condonation of the delay in regard to the same ?

3. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that in such a case, the Income-tax Officer should have given an opportunity to the assessee before cancellation of registration under Section 185(5) ?

4. Whether, on the facts and in t