https://www.taxtmi.com/caselaws?id=49637 A separate order granting a firm registration under section 26A does not merge with an appealed assessment order and remains revisable under section 33B(1), because the registration order is independent and outside the ordinary appellate scheme. The Commissioner could therefore cancel the registration for earlier years, and pendency of the assessee's appeal for another year did not bar revision because the registration order continued to operate until that appeal was disposed of. The accompanying challenge to directions for fresh assessments and to the absence of a fresh notice also failed, as the revisional order validly altered the assessment machinery after cancellation of registration. en-us Mon, 28 Apr 1958 00:00:00 +0530 Fri, 05 Sep 2014 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49637 A separate order granting a firm registration under section 26A does not merge with an appealed assessment order and remains revisable under section 33B(1), because the registration order is independent and outside the ordinary appellate scheme. The Commissioner could therefore cancel the registration for earlier years, and pendency of the assessee's appeal for another year did not bar revision because the registration order continued to operate until that appeal was disposed of. The accompanying challenge to directions for fresh assessments and to the absence of a fresh notice also failed, as the revisional order validly altered the assessment machinery after cancellation of registration. Case-Laws Income Tax Mon, 28 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49637