1989 (3) TMI 18

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....ing question of law under section 256(1) of the Income-tax Act, 1961 ("the Act"), to this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the Appellate Assistant Commissioner's decision directing the Income-tax Officer to grant under section 184(7) of the Income-tax Act, 1961, the continuation of registration to the assessee firm for the ....

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....he assessee, whereas in the instant case the point in issue regarding the registration was raised in appeal against the assessment order. On the other hand, the learned representative for the assessee has relied upon the decision of the Calcutta High Court in the case of Sandersons and Morgans v. ITO [1973] 87 ITR 270. The following observations in our opinion make the position clear (at p. 283) :....

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.... that the finding of the Income-tax Officer is invalid. In view, however, of the fact that there was no appeal either from an order under sub-section (4) of section 184, or sub-section (7) of section 184, the order of the Appellate Assistant Commissioner cannot be considered to be without jurisdiction." We fail to see how the Tribunal has committed any error of law. It has followed its own deci....