1987 (9) TMI 21

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.... 1961 (hereinafter to be referred to as " the Act "), is whether the order refusing continuation of registration is appealable or not. In that background, in relation to the assessment year 1971-72, the following question has been referred to us for our opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the Appellate Assistant C....