2004 (8) TMI 10

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....lowing question of law for opinion to this court under section 256(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act": "Whether the learned Tribunal was justified in law in entertaining the appeal against refusal of registration when no separate order under section 185 was passed by the Income-tax Officer?" The reference relates to the assessment year 1976-77. The Income-ta....

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....status under which the assessee has been objected to. The Income-tax Officer in the assessment order itself has changed the status of the respondents from that of a registered firm to an association of persons. Thus the single appeal was maintainable. In the case of CIT v. Rupa Traders [1979] 118 ITR 412, the Calcutta High Court has held that (headnote): "Under section 246 of the Income-tax ....