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Issues: (i) Whether an order passed under section 184(4) of the Income-tax Act, 1961, refusing registration was appealable; (ii) whether such an order was to be treated as one under section 185 of the Income-tax Act, 1961.
Issue (i): Whether an order passed under section 184(4) of the Income-tax Act, 1961, refusing registration was appealable.
Analysis: The question turned on whether the statutory scheme treated refusal of registration under section 184(4) as giving rise to appellate remedies. The language of section 184(4) by itself did not expressly provide for appeal or revision, but an order resulting in refusal of registration had the same practical effect as an order under section 185. The matter was held to be governed by the legal position already settled by the Supreme Court.
Conclusion: The order was appealable and the answer was in favour of the assessee.
Issue (ii): Whether such an order was to be treated as one under section 185 of the Income-tax Act, 1961.
Analysis: An order under section 185 attracts the applicable provisions of the Act, including appellate remedies, whereas section 184(4) does not in terms use similar language. However, where refusal of registration under section 184(4) results in the same consequence as refusal under section 185, the order is treated as appealable for purposes of the Act. The reference was answered in line with the Supreme Court view in the governing precedent.
Conclusion: The answer was in the affirmative and in favour of the assessee.
Final Conclusion: Both referred questions were answered for the assessee, and the reference was disposed of accordingly.
Ratio Decidendi: An order refusing registration under section 184(4) of the Income-tax Act, 1961, is appealable where it has the same effect as an order under section 185, because such refusal attracts the appellate consequences attached to denial of registration.
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