Appealability of registration refusal under tax law affirmed for orders denying continuation of firm registration.

An order rejecting continuation of a firm's registration under section 184(7) of the Income-tax Act, 1961 is appealable. The Patna High Court followed earlier binding decisions of the same Court on the point and held that the Income-tax Officer's order under section 184(7) could be challenged in appeal. The reference was answered in favour of the assessee and against the Revenue, affirming the appealability of such refusal orders.

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Issues: Whether an order rejecting continuation of registration under section 184(7) of the Income-tax Act, 1961 is appealable.

Analysis: The issue was governed by earlier binding decisions of the same Court holding that an order refusing continuation of registration under section 184(7) is appealable. Following that line of authority, the question referred for opinion was answered accordingly.

Conclusion: The order passed under section 184(7) by the Income-tax Officer was appealable, and the reference was answered in favour of the assessee and against the Revenue.

Ratio Decidendi: An order rejecting continuation of registration of a firm under section 184(7) of the Income-tax Act, 1961 is an appealable order.

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