1992 (12) TMI 29

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....ed the following two questions of law for the opinion of this court : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the order passed by the Income-tax Officer under section 184(7) of the Income-tax Act, 1961, refusing to allow continuation of registration was appealable to the Appellate Assistant Commissioner ? 2. Whether, on the facts ....

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....ed declaration was not accepted by the Income-tax Officer and accordingly continuation of registration was refused by passing a composite order relating to assessment as well as the registration. The assessee preferred an appeal against the said order. The assessee having failed before the Appellate Assistant Commissioner, it went in second appeal before the Tribunal and succeeded. The Tribunal, a....

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....he Act before the Appellate Assistant Commissioner and, as such, the second appeal before the Tribunal is obviously competent ". So far as the second question is concerned, it is an admitted position that the Income-tax Officer has determined the tax liability of the assessee by simultaneous exercise of his jurisdiction under sections 143(3) and 184(7) of the Act, whereby apart from assessing t....

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....against an order by which he has been subjected to assessment of its income or determination of his status to his prejudice. The Act nowhere contemplates that even against a composite order passed by the Income-tax Officer pursuant to the powers vested in him under different sections of the Act, separate appeals have to be preferred with reference to the sections under which the Income-tax Officer....