COMMISSIONER OF INCOME-TAX VS SATYANARAYANA SAW MILLS
1997 P T D 389
[219 I T R 358]
[Supreme Court of India]
Present: B. P. Jeevan Reddy and S. Saghir Ahmad, JJ
COMMISSIONER OF INCOME-TAX
versus
SATYANARAYANA SAW MILLS
Civil Appeal No. 640 of 1978, decided on 18/03/1996.
(Appeal from the judgment and order, dated February 4, 1976 of the Andhra Pradesh High Court in C.R. No. 28 of 1975).
Income-tax---
----Appeal to A.A.C.---Competency of appeal---Firm---Order refusing continuation of registration---Appeal lies from order---Indian Income Tax Act, 1961, S.184(7).
An appeal filed by a firm, before the Appellate Assistant Commissioner against refusal to continue registration under section 184(7) of the Income Tax Act, 1961, is maintainable.
CIT v. Ashoka Engineering Co. (1992) 194 ITR 645 (SC) fol.
A. Raghuvir, Senior Advocate (Ms. Laxmi Iyengar and S.N. Terdol, Advocates with him) for Appellant.
JUDGMENT
This appeal is liable to be dismissed in view of this Court's decision in C.I.T. v. Ashoka Engineering Co. (1992) 194 ITR 645. The question which was referred to the High Court under section 256(1) of the Income-tax Act runs thus:
"Whether on the fats and in the circumstances of the case, the appeal filed by the assessee before the Appellate Assistant Commissioner against refusal to continue registration under section 184(7) is maintainable?"
In this case, Form No. 12, seeking renewal of registration was not filed alongwith the return but at a later point of time. The Income Tax Officer refused to condone the delay in filing the said form, against which order the assessee preferred an appeal to the Appellate Assistant Commissioner. The question arose whether the said appeal is maintainable. The Tribunal held that it was maintainable which opinion has been affirmed by the High Court. This Court has held in the aforesaid decision that such an order is appealable.
The appeal accordingly fails and is dismissed. No costs.
M.B.A./1131/FC Appeal dismissed.