1. This is a reference under Section 66 (1), Income-tax Act, by which the following question of law has been referred to this Court: Whether the Commissioner of Income-tax, C. P. and Berar (now Madhya Pradesh and Bhopal) was competent under Section 33 B. Income-tax Act, to revise the order made by the Income-tax Officer on 22nd July 1947?

2. The Assessee Niranjanlal Rambhallabh claimed registration of their firm for the assessment year 1944-45 and by the order dated 22-7-1947 the Income-tax Officer granted this application and registered the firm for the assessment year 1944-45. By the order dated 19-7-1949 the Commissioner, in exercise of the powers conferred upon him by S. 33-B of the Act, set aside the order on the ground that there was no genuine firm in existence for the relevant assessment year. The Commissioner further observed that "inasmuch as the assessment case was pending before the Income-tax Officer having been remanded by the Appellate Assistant Commissioner it was open to the Assessee to press its claim for registration for that year if made and supported by a more convincing and reliable evidence". The Assessee's appeal to the Appellate Tribunal to set aside