https://www.taxtmi.com/caselaws?id=36369 The court held that the order granting registration does not merge with the appellate order of assessment. The Appellate Assistant Commissioner's powers are limited to matters appealable under the Income-tax Act, and no appeal against registration orders is provided for. The Commissioner was found to have jurisdiction to cancel the Income-tax Officer's registration order if it is erroneous and prejudicial to revenue. The court ruled in favor of the department, affirming the Commissioner's authority to cancel the registration order and clarifying the non-merger of registration and appellate orders. en-us Fri, 22 Dec 1978 00:00:00 +0530 Mon, 22 Mar 2010 10:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36369 The court held that the order granting registration does not merge with the appellate order of assessment. The Appellate Assistant Commissioner's powers are limited to matters appealable under the Income-tax Act, and no appeal against registration orders is provided for. The Commissioner was found to have jurisdiction to cancel the Income-tax Officer's registration order if it is erroneous and prejudicial to revenue. The court ruled in favor of the department, affirming the Commissioner's authority to cancel the registration order and clarifying the non-merger of registration and appellate orders. Case-Laws Income Tax Fri, 22 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36369