1972 (2) TMI 16

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....) of the Income-tax Act, 1961, in respect of the assessment years 1958-59, 1959-60 and 1960-61, when the same had been granted with regard to the aforesaid assessment years under the provisions of the Indian Income-tax Act, 1922?" The assessee, a partnership firm, filed returns of its income for the assessment years 1958-59, 1959-60 and 1960-61 before April 1, 1962, and was assessed under section 23(3) of the Indian Income-tax Act, 1922, for those assessments years. It also applied for registration under section 26A of that Act for the assessment year 1958-59 and registration was granted on December 26, 1958. For the subsequent assessment years the registration was renewed by orders dated September 28, 1959, and June 7, 1960. Thereafter,....

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....rred the question set out above. It is apparent that the only point for consideration is whether the power under section 186(1) of the Income-tax Act, 1961, can be employed to cancel the registration or renewal of registration granted under the Indian Income-tax Act, 1922. There is nothing in the language of the question referred to warrant an enquiry as to whether the power exercised by the Income-tax Officer can be referred to rule 6B of the Income-tax Rules, 1922. Learned counsel for the Commissioner has vehemently contended that both the contentions advanced by the Income-tax Officer before the Tribunal form the subject-matter of the question referred to this court, but we are unable to accept that contention. Turning then to the que....