1987 (2) TMI 24

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....as drawn up a statement of case under section 256(1) of the Income-tax Act, 1961 (for short " the Act "), and referred the following questions 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 was in fact an order under section 185 and not an order under section 1....

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....on, Sri B. K. Guha, another partner of the firm. The finding of the Income-tax Officer was based on the expert opinion dated March 29, 1975, of the Government Examiner of Questioned Documents and the subsequent admission of Sri S. K. Guha. The Income-tax Officer accordingly issued a show cause letter dated January 17, 1976, asking the assessee as to why the continuation of the benefits of registra....

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.... before the Tribunal. The Tribunal, after considering the rival submissions and following the decision in the case of New Orissa Traders v. CIT [1977] 107 ITR 553 (Orissa), held that the Income-tax Officer rejected the assessee's declaration on the ground that it was formally defective and so the order passed by him was one under section 185(3) which is appealable under section 246(j). The Tribuna....

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....cation for registration was rejected under section 184(4) as having been filed beyond the prescribed time. Such an order obviously being not an appealable order under section 246(j), it was held that no appeal lay against that order. In the present case, the order of rejection of the application of the assessee was not one under section 184(4), but, as rightly held by the Tribunal, was one under s....