Finality of revisional status determination does not bar appeal against a revised assessment on surviving issues.

Section 34 revision became final and conclusive when no reference to the High Court was made, so the Commissioner's status determination binding the assessee as an unregistered firm could not be reopened. A revised assessment made to implement that final direction remained an assessment order capable of appeal under section 31 on issues other than the concluded status question. The appellate remedy was therefore available for surviving merits issues, but not to challenge the final status determination itself.

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Issues: (i) Whether the status assigned to the assessee as an unregistered firm by the Commissioner under section 34 had become final and conclusive in the absence of a reference to the High Court. (ii) Whether an appeal under section 31 was maintainable against the revised assessment order passed to give effect to the Commissioner's direction under section 34.

Issue (i): Whether the status assigned to the assessee as an unregistered firm by the Commissioner under section 34 had become final and conclusive in the absence of a reference to the High Court.

Analysis: Section 34 authorised the Commissioner to revise subordinate orders, and sub-section (2) declared that an order under sub-section (1) would be final subject to a reference to the High Court under section 60. Since no such reference was made, the statutory finality attached to the Commissioner's order. The assessee could not avoid that consequence by treating the reference provision as optional. The determination of status made by the Commissioner therefore attained conclusiveness.

Conclusion: The status determination was final and conclusive and operated against the assessee.

Issue (ii): Whether an appeal under section 31 was maintainable against the revised assessment order passed to give effect to the Commissioner's direction under section 34.

Analysis: Section 31 permitted an appeal against an assessment, including an objection to the income assessed or tax determined. A revised assessment made pursuant to the Commissioner's direction still constituted an assessment order capable of challenge on merits, even though the question of status had already been concluded by the Commissioner's final order. The appellate remedy therefore remained available at least on issues other than status.

Conclusion: The appeal under section 31 was maintainable against the revised assessment order, but not on the already concluded question of status.

Final Conclusion: The assessee failed on the finality of the Commissioner's status determination but succeeded in establishing that the revised assessment was appealable on other surviving issues, warranting a merits consideration by the appellate authority.

Ratio Decidendi: An order of revision becomes final when the statute makes it final subject only to a reference that is not invoked, and a revised assessment made to implement such order remains appealable under the general appellate provision on issues not already concluded.

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